Indexable research master. Compares the 36 current GST jurisdictions, levy model, portal ownership, High Court and publication status.
36-jurisdiction master
| Code | Jurisdiction | Type | Levy | High Court | Hub |
|---|---|---|---|---|---|
| 01 | Jammu and Kashmir | Union territory with legislature | SGST/local GST | High Court of Jammu & Kashmir and Ladakh | Hub |
| 02 | Himachal Pradesh | State | SGST/local GST | High Court of Himachal Pradesh | Hub |
| 03 | Punjab | State | SGST/local GST | Punjab and Haryana High Court | Hub |
| 04 | Chandigarh | Union territory without legislature | UTGST | Punjab and Haryana High Court | Hub |
| 05 | Uttarakhand | State | SGST/local GST | High Court of Uttarakhand | Hub |
| 06 | Haryana | State | SGST/local GST | Punjab and Haryana High Court | Hub |
| 07 | Delhi | Union territory with legislature | SGST/local GST | Delhi High Court | Hub |
| 08 | Rajasthan | State | SGST/local GST | Rajasthan High Court | Hub |
| 09 | Uttar Pradesh | State | SGST/local GST | Allahabad High Court | Hub |
| 10 | Bihar | State | SGST/local GST | Patna High Court | Hub |
| 11 | Sikkim | State | SGST/local GST | High Court of Sikkim | Hub |
| 12 | Arunachal Pradesh | State | SGST/local GST | Gauhati High Court - Itanagar Bench | Hub |
| 13 | Nagaland | State | SGST/local GST | Gauhati High Court - Kohima Bench | Hub |
| 14 | Manipur | State | SGST/local GST | High Court of Manipur | Hub |
| 15 | Mizoram | State | SGST/local GST | Gauhati High Court - Aizawl Bench | Hub |
| 16 | Tripura | State | SGST/local GST | High Court of Tripura | Hub |
| 17 | Meghalaya | State | SGST/local GST | High Court of Meghalaya | Hub |
| 18 | Assam | State | SGST/local GST | Gauhati High Court | Hub |
| 19 | West Bengal | State | SGST/local GST | Calcutta High Court | Hub |
| 20 | Jharkhand | State | SGST/local GST | High Court of Jharkhand | Hub |
| 21 | Odisha | State | SGST/local GST | Orissa High Court | Hub |
| 22 | Chhattisgarh | State | SGST/local GST | High Court of Chhattisgarh | Hub |
| 23 | Madhya Pradesh | State | SGST/local GST | Madhya Pradesh High Court | Hub |
| 24 | Gujarat | State | SGST/local GST | Gujarat High Court | Hub |
| 26 | Dadra and Nagar Haveli and Daman and Diu | Union territory without legislature | UTGST | Bombay High Court | Hub |
| 27 | Maharashtra | State | SGST/local GST | Bombay High Court | Hub |
| 29 | Karnataka | State | SGST/local GST | High Court of Karnataka | Hub |
| 30 | Goa | State | SGST/local GST | Bombay High Court at Goa | Hub |
| 31 | Lakshadweep | Union territory without legislature | UTGST | High Court of Kerala | Hub |
| 32 | Kerala | State | SGST/local GST | High Court of Kerala | Hub |
| 33 | Tamil Nadu | State | SGST/local GST | Madras High Court | Hub |
| 34 | Puducherry | Union territory with legislature | SGST/local GST | Madras High Court | Hub |
| 35 | Andaman and Nicobar Islands | Union territory without legislature | UTGST | Calcutta High Court - Circuit Bench at Port Blair | Hub |
| 36 | Telangana | State | SGST/local GST | High Court for the State of Telangana | Hub |
| 37 | Andhra Pradesh | State | SGST/local GST | High Court of Andhra Pradesh | Hub |
| 38 | Ladakh | Union territory without legislature | UTGST | High Court of Jammu & Kashmir and Ladakh | Hub |
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.