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.
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