GST State Code 01 — Jammu & Kashmir
GST state code 01 is the code for Jammu & Kashmir. Any GSTIN beginning with “01” was issued to a business registered in Jammu & Kashmir under the Goods and Services Tax.
Where the code sits inside a GSTIN
A GSTIN is exactly 15 characters. The first two digits are the state code — 01 for Jammu & Kashmir. Characters 3 to 12 are the PAN of the registered business, character 13 counts that PAN's registrations within the state (1–9, then A–Z), character 14 is the letter “Z” by default, and character 15 is a check digit computed from the first fourteen.
Worked example (fictitious PAN, valid structure and check digit):
01ABCDE1234F1ZE
Here 01ABCDE1234F1ZE reads as: registered in Jammu & Kashmir, PAN ABCDE1234F, first registration for that PAN in the state, with a mathematically valid check digit. Do not invoice against example numbers — always verify the real GSTIN first.
GST administration in Jammu & Kashmir
GST in Jammu & Kashmir is administered from the twin capitals of Srinagar (summer) and Jammu (winter), with central jurisdiction exercised through the Jammu CGST Commissionerate under the CBIC Chandigarh zone. Registrations are dominated by handicrafts, horticulture (apples, saffron and walnuts), tourism and transport businesses, and the UT saw a fresh wave of registrations after its 2019 reorganisation.
Verify a Jammu & Kashmir GST number
All GST state codes
| Code | State / Union Territory |
|---|---|
| 01 | Jammu & Kashmir |
| 02 | Himachal Pradesh |
| 03 | Punjab |
| 04 | Chandigarh |
| 05 | Uttarakhand |
| 06 | Haryana |
| 07 | Delhi |
| 08 | Rajasthan |
| 09 | Uttar Pradesh |
| 10 | Bihar |
| 11 | Sikkim |
| 12 | Arunachal Pradesh |
| 13 | Nagaland |
| 14 | Manipur |
| 15 | Mizoram |
| 16 | Tripura |
| 17 | Meghalaya |
| 18 | Assam |
| 19 | West Bengal |
| 20 | Jharkhand |
| 21 | Odisha |
| 22 | Chhattisgarh |
| 23 | Madhya Pradesh |
| 24 | Gujarat |
| 26 | Dadra & Nagar Haveli and Daman & Diu |
| 27 | Maharashtra |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshadweep |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Puducherry |
| 35 | Andaman & Nicobar Islands |
| 36 | Telangana |
| 37 | Andhra Pradesh |
| 38 | Ladakh |
| 97 | Other Territory |
| 99 | Centre Jurisdiction |
Frequently asked questions
Which state has GST state code 01?
GST state code 01 belongs to Jammu & Kashmir. Every GSTIN issued to a business registered in Jammu & Kashmir begins with the digits 01.
Where does the state code appear in a Jammu & Kashmir GSTIN?
The state code is always the first two characters of the 15-character GSTIN. If a GSTIN starts with 01, the registration was issued in Jammu & Kashmir. Characters 3–12 are the PAN of the business, character 13 is the entity number, character 14 is always “Z”, and character 15 is a checksum.
Is the GST state code the same as the state's vehicle or census code?
No. GST state codes follow the Indian Census 2011 numbering adopted by GSTN, which is different from RTO vehicle registration codes. Always use the two-digit GST code when filing returns or raising invoices.
What does it mean if my supplier's GSTIN does not start with 01 but they claim to operate from Jammu & Kashmir?
It usually means the supplier is registered in a different state and supplies to Jammu & Kashmir inter-state (IGST applies instead of CGST+SGST). If they invoice you claiming local registration with a mismatched state code, verify the GSTIN before paying — the place of supply affects your input tax credit.
Can one business have more than one GSTIN in Jammu & Kashmir?
Yes. A business with multiple verticals or units in Jammu & Kashmir can hold multiple GSTINs, all starting with 01 and sharing the same PAN — only the 13th character (entity number) differs. Search by PAN on GST Search to see every registration held by one PAN.