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.