Puducherry — GST State Code 34

Union Territory · every Puducherry GSTIN begins with 34

Reading a Puducherry GSTIN

34AAAAA0000A1Z5

The first two digits (34) 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 Puducherry — seller and place of supply both under code 34 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from Puducherry 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 Puducherry

Puducherry, GST state code 34, is a union territory with its own legislature, so it levies SGST like a state rather than UTGST. Manufacturing estates, tourism, and an outsized per-capita liquor-adjacent trade define its tax base.

Frequently asked questions

34. Every GSTIN registered in Puducherry starts with these two digits — for example 34AAAAA0000A1Z5.

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

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