Ladakh — GST State Code 38

Union Territory · every Ladakh GSTIN begins with 38

Reading a Ladakh GSTIN

38AAAAA0000A1Z5

The first two digits (38) 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 + UTGST or IGST?

Selling within Ladakh — seller and place of supply both under code 38 — splits the GST equally into CGST and UTGST: an 18% supply becomes 9% + 9%. Selling from Ladakh 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 Ladakh

Ladakh, carved out as a union territory in 2019, received the newest GST state code — 38. Businesses formerly registered under J&K migrated to fresh code-38 GSTINs; tourism, defence-linked supply, and pashmina trade lead its registrations.

Frequently asked questions

38. Every GSTIN registered in Ladakh starts with these two digits — for example 38AAAAA0000A1Z5.

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

A union territory. Local supplies here pair CGST with UTGST rather than SGST.

Related tools & guides

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