Lakshadweep — GST State Code 31

Union Territory · every Lakshadweep GSTIN begins with 31

Reading a Lakshadweep GSTIN

31AAAAA0000A1Z5

The first two digits (31) 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 Lakshadweep — seller and place of supply both under code 31 — splits the GST equally into CGST and UTGST: an 18% supply becomes 9% + 9%. Selling from Lakshadweep 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 Lakshadweep

Lakshadweep, GST state code 31, is India's smallest GST jurisdiction. As a union territory without a legislature it levies UTGST on local supplies; fisheries, coconut products, and tourism make up its modest registration base.

Frequently asked questions

31. Every GSTIN registered in Lakshadweep starts with these two digits — for example 31AAAAA0000A1Z5.

If your registration and the place of supply are both in Lakshadweep, 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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