GST State Code 10 — Bihar
GST state code 10 is the code for Bihar. Any GSTIN beginning with “10” was issued to a business registered in Bihar 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 — 10 for Bihar. 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):
10ABCDE1234F1ZF
Here 10ABCDE1234F1ZF reads as: registered in Bihar, 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 Bihar
Bihar's GST administration sits in Patna, with central jurisdiction under the Patna CGST Commissionerates of the CBIC Ranchi zone. The registration mix leans towards agri-trade — makhana, maize and litchi — plus FMCG distribution, construction contractors, and the growing food-processing units around Hajipur and Muzaffarpur.
Verify a Bihar 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 10?
GST state code 10 belongs to Bihar. Every GSTIN issued to a business registered in Bihar begins with the digits 10.
Where does the state code appear in a Bihar GSTIN?
The state code is always the first two characters of the 15-character GSTIN. If a GSTIN starts with 10, the registration was issued in Bihar. 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 10 but they claim to operate from Bihar?
It usually means the supplier is registered in a different state and supplies to Bihar 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 Bihar?
Yes. A business with multiple verticals or units in Bihar can hold multiple GSTINs, all starting with 10 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.