West Bengal — GST State Code 19

State · every West Bengal GSTIN begins with 19

Reading a West Bengal GSTIN

19AAAAA0000A1Z5

The first two digits (19) 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 West Bengal — seller and place of supply both under code 19 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from West Bengal 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 West Bengal

West Bengal uses GST state code 19. Kolkata's trading houses, jute and tea industries, leather (Bantala), and the east's biggest port-led import trade make code 19 a heavyweight in IGST flows to the north-eastern states it supplies.

Frequently asked questions

19. Every GSTIN registered in West Bengal starts with these two digits — for example 19AAAAA0000A1Z5.

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