Odisha — GST State Code 21

State · every Odisha GSTIN begins with 21

Reading a Odisha GSTIN

21AAAAA0000A1Z5

The first two digits (21) 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 Odisha — seller and place of supply both under code 21 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from Odisha 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 Odisha

Odisha carries GST state code 21. Steel, aluminium (Angul-Jharsuguda), mining, and Paradip's port trade anchor collections, with a growing seafood-export economy billing zero-rated supplies under LUT.

Frequently asked questions

21. Every GSTIN registered in Odisha starts with these two digits — for example 21AAAAA0000A1Z5.

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

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