GST State Code 38 — Ladakh
GST state code 38 is the code for Ladakh. Any GSTIN beginning with “38” was issued to a business registered in Ladakh 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 — 38 for Ladakh. 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):
38ABCDE1234F1ZX
Here 38ABCDE1234F1ZX reads as: registered in Ladakh, 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 Ladakh
Ladakh, administered from Leh, became a separate Union Territory in October 2019 and received its own code 38 from 1 January 2020 — before that, its businesses carried Jammu & Kashmir's code 01. Central jurisdiction is exercised through the Jammu Commissionerate (CBIC Chandigarh zone). Tourism operators, pashmina and apricot traders, and defence-supply contractors dominate the compact roll, and UTGST applies.
Verify a Ladakh 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 38?
GST state code 38 belongs to Ladakh. Every GSTIN issued to a business registered in Ladakh begins with the digits 38.
Where does the state code appear in a Ladakh GSTIN?
The state code is always the first two characters of the 15-character GSTIN. If a GSTIN starts with 38, the registration was issued in Ladakh. 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 38 but they claim to operate from Ladakh?
It usually means the supplier is registered in a different state and supplies to Ladakh 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 Ladakh?
Yes. A business with multiple verticals or units in Ladakh can hold multiple GSTINs, all starting with 38 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.