Indexable research master. Prevents current use of legacy codes 25 and 28 while preserving old invoices, GSTINs, returns and litigation records.
Legacy code register
| Code | Legacy label | Current mapping | Control |
|---|---|---|---|
| 25 | Daman and Diu | Code 26 - Dadra and Nagar Haveli and Daman and Diu | Preserve in legacy GSTIN, invoice, return and litigation data; do not use for current registrations. |
| 28 | Andhra Pradesh (pre-bifurcation / legacy code context) | Codes 36 Telangana and 37 Andhra Pradesh | Use only for legacy-system conversion after verifying the source period and data dictionary. |
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