Gujarat — GST State Code 24

State · every Gujarat GSTIN begins with 24

Reading a Gujarat GSTIN

24AAAAA0000A1Z5

The first two digits (24) are the state code, the next ten the business's PAN, the 13th the entity number, and the 15th a checksum. Verify any number instantly with the GSTIN validator.

CGST + SGST or IGST?

Selling within Gujarat — seller and place of supply both under code 24 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from Gujarat to any other code (or buying in from one) makes it an interstate supply with a single IGST line at the full rate. Your customer's GSTIN prefix is the quickest way to know which applies.

GST in Gujarat

Gujarat carries GST state code 24 and consistently ranks among the top GST-collecting states. Surat's textiles and diamonds (0.25% on rough), Ahmedabad's pharma and chemicals, Morbi's ceramics, and Jamnagar's refining give code 24 arguably India's most diverse rate mix.

Frequently asked questions

24. Every GSTIN registered in Gujarat starts with these two digits — for example 24AAAAA0000A1Z5.

If your registration and the place of supply are both in Gujarat, split the tax into CGST + SGST. If either side is in another state or UT, charge a single IGST at the same total rate.

A state — intra-state supplies split into CGST + SGST as usual.

Related tools & guides

Billing customers in Gujarat?

Invodo applies CGST/SGST or IGST automatically from the place of supply — no more prefix-checking by hand. Start free.

Start Free Trial Explore Features