Punjab — GST State Code 03

State · every Punjab GSTIN begins with 03

Reading a Punjab GSTIN

03AAAAA0000A1Z5

The first two digits (03) 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 Punjab — seller and place of supply both under code 03 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from Punjab 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 Punjab

Punjab's GST state code is 03. Its registrations concentrate in agri-processing, hosiery and textiles (Ludhiana), bicycles and auto parts, and machine tools — trades where the 5% textile and 12% bicycle slabs matter daily.

Frequently asked questions

03. Every GSTIN registered in Punjab starts with these two digits — for example 03AAAAA0000A1Z5.

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

Billing customers in Punjab?

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