Jammu & Kashmir — GST State Code 01

Union Territory · every Jammu & Kashmir GSTIN begins with 01

Reading a Jammu & Kashmir GSTIN

01AAAAA0000A1Z5

The first two digits (01) 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 Jammu & Kashmir — seller and place of supply both under code 01 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from Jammu & Kashmir 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 Jammu & Kashmir

Jammu & Kashmir carries GST state code 01 — the first entry in the code list. Since its 2019 reorganisation it is a union territory with its own legislature, and GST replaced the erstwhile state's separate tax regime, making J&K businesses part of the national credit chain. Handicrafts, horticulture (apples, saffron), and tourism dominate its registrations.

Frequently asked questions

01. Every GSTIN registered in Jammu & Kashmir starts with these two digits — for example 01AAAAA0000A1Z5.

If your registration and the place of supply are both in Jammu & Kashmir, 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 union territory. It has its own legislature, so local supplies pair CGST with SGST like a state.

Related tools & guides

Billing customers in Jammu & Kashmir?

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

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