Indexable research master. Maps every current GST jurisdiction to the court whose decisions ordinarily carry jurisdictional authority, subject to Supreme Court law.
Jurisdictional map
| Code | Jurisdiction | High Court |
|---|---|---|
| 01 | Jammu and Kashmir | High Court of Jammu & Kashmir and Ladakh |
| 02 | Himachal Pradesh | High Court of Himachal Pradesh |
| 03 | Punjab | Punjab and Haryana High Court |
| 04 | Chandigarh | Punjab and Haryana High Court |
| 05 | Uttarakhand | High Court of Uttarakhand |
| 06 | Haryana | Punjab and Haryana High Court |
| 07 | Delhi | Delhi High Court |
| 08 | Rajasthan | Rajasthan High Court |
| 09 | Uttar Pradesh | Allahabad High Court |
| 10 | Bihar | Patna High Court |
| 11 | Sikkim | High Court of Sikkim |
| 12 | Arunachal Pradesh | Gauhati High Court - Itanagar Bench |
| 13 | Nagaland | Gauhati High Court - Kohima Bench |
| 14 | Manipur | High Court of Manipur |
| 15 | Mizoram | Gauhati High Court - Aizawl Bench |
| 16 | Tripura | High Court of Tripura |
| 17 | Meghalaya | High Court of Meghalaya |
| 18 | Assam | Gauhati High Court |
| 19 | West Bengal | Calcutta High Court |
| 20 | Jharkhand | High Court of Jharkhand |
| 21 | Odisha | Orissa High Court |
| 22 | Chhattisgarh | High Court of Chhattisgarh |
| 23 | Madhya Pradesh | Madhya Pradesh High Court |
| 24 | Gujarat | Gujarat High Court |
| 26 | Dadra and Nagar Haveli and Daman and Diu | Bombay High Court |
| 27 | Maharashtra | Bombay High Court |
| 29 | Karnataka | High Court of Karnataka |
| 30 | Goa | Bombay High Court at Goa |
| 31 | Lakshadweep | High Court of Kerala |
| 32 | Kerala | High Court of Kerala |
| 33 | Tamil Nadu | Madras High Court |
| 34 | Puducherry | Madras High Court |
| 35 | Andaman and Nicobar Islands | Calcutta High Court - Circuit Bench at Port Blair |
| 36 | Telangana | High Court for the State of Telangana |
| 37 | Andhra Pradesh | High Court of Andhra Pradesh |
| 38 | Ladakh | High Court of Jammu & Kashmir and Ladakh |
Verify official judgment PDF, bench, ratio, later SLP/appeal status and local statutory version before reliance.
Finin2min Q&A
Can the CGST Act alone decide a State tax matter?
No. The corresponding SGST or UTGST law, local commencement and amendments must be checked.
Can a Central notification be assumed to have a local counterpart?
No. Capture the exact State or UT instrument and effective date.
Can another State's e-way bill threshold be used?
No. Apply the transaction-date notification of the State or UT where the movement rule is relevant.
Which High Court decision should be prioritised?
Supreme Court law prevails nationally; then prioritise the jurisdictional High Court and check conflicting decisions and later law.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.gstcouncil.gov.in