GST State Code 31 — Lakshadweep

GST state code 31 is Lakshadweep. Every GSTIN issued in Lakshadweep begins with 31 — the first two characters of a GST number are always the code of the state or union territory that granted the registration.

Example GSTIN registered in Lakshadweep

31AAACR5055K1ZI

Structurally valid and checksum-correct, but illustrative — it is not an issued registration. The highlighted 31 is the state code; the ten characters after it are the holder’s PAN.

Lakshadweep GST code at a glance

GST state code	31
Union territory	Lakshadweep
Jurisdiction type	Union territory
Capital	Kavaratti
Common abbreviation	LD
Intra-state supply attracts	CGST + UTGST
GSTIN starts with	31
Currently issued	Yes

Where 31 sits inside a GST number

A GSTIN is 15 characters in a fixed layout. The state code is the part that tells you where the registration was granted, and it is the only part that identifies a place.

Position	Example	What it is
1–2	31	The GST state code — Lakshadweep on this page.
3–12	AAACR5055K	The holder’s PAN, embedded unchanged. This is why one PAN search returns every GSTIN issued to a business across all states.
13	1	Counts registrations held against the same PAN within Lakshadweep. A second registered business vertical in the same union territory gets 2, and so on.
14	Z	A fixed letter on every regular GSTIN. It carries no information.
15	I	A check digit computed from the first 14 characters. It catches typos — it does not prove the number was ever issued.

Because the checksum algorithm is public, a fabricated number can pass a format check and still be entirely fictitious. Confirming that a 31 GSTIN actually exists means looking it up against the live register. Full breakdown of the format: what a GST number is made of.

CGST + UTGST or IGST on a Lakshadweep supply?

Comparing state codes is the first check, and for most supplies it settles the question.

Your GSTIN starts 31, place of supply in Lakshadweep

Intra-territory supply. Charge CGST + UTGST, split evenly between the centre and the union territory.

Your GSTIN starts with any other code

Inter-state supply. Charge IGST at the combined rate, which the centre later apportions to the consuming state.

Lakshadweep has no legislature of its own, so the state-level share of an intra-territory supply is levied as UTGST rather than SGST. The rate and the arithmetic are identical to CGST + SGST — only the name of the second component and the authority collecting it change.

One caveat worth keeping: the place of supply is not always the customer’s billing address. For several categories of service the IGST Act points somewhere else entirely, so treat the state code as the starting point rather than the conclusion.

Cities and districts under code 31

GST state codes are assigned per state or union territory, never per city. Every business registered anywhere in Lakshadweep carries 31 — including Kavaratti. There is no separate GST code for a city, a district or a commissionerate.

Kavaratti — 31

Nearby state codes

Codes adjacent to 31 — the ones most often mistaken for it when reading a GSTIN quickly.

28 Andhra Pradesh 29 Karnataka 30 Goa 32 Kerala 33 Tamil Nadu 34 Puducherry

Full GST state code list

Every GST state code in the government’s master, with 31 highlighted.

Code	State or union territory	Type	Intra-state tax
01	Jammu and Kashmir	Union territory	CGST + SGST
02	Himachal Pradesh	State	CGST + SGST
03	Punjab	State	CGST + SGST
04	Chandigarh	Union territory	CGST + UTGST
05	Uttarakhand	State	CGST + SGST
06	Haryana	State	CGST + SGST
07	Delhi	Union territory	CGST + SGST
08	Rajasthan	State	CGST + SGST
09	Uttar Pradesh	State	CGST + SGST
10	Bihar	State	CGST + SGST
11	Sikkim	State	CGST + SGST
12	Arunachal Pradesh	State	CGST + SGST
13	Nagaland	State	CGST + SGST
14	Manipur	State	CGST + SGST
15	Mizoram	State	CGST + SGST
16	Tripura	State	CGST + SGST
17	Meghalaya	State	CGST + SGST
18	Assam	State	CGST + SGST
19	West Bengal	State	CGST + SGST
20	Jharkhand	State	CGST + SGST
21	Odisha	State	CGST + SGST
22	Chhattisgarh	State	CGST + SGST
23	Madhya Pradesh	State	CGST + SGST
24	Gujarat	State	CGST + SGST
25	Daman and Diu (merged)	Legacy	CGST + UTGST
26	Dadra and Nagar Haveli and Daman and Diu	Union territory	CGST + UTGST
27	Maharashtra	State	CGST + SGST
28	Andhra Pradesh (pre-bifurcation)	Legacy	CGST + SGST
29	Karnataka	State	CGST + SGST
30	Goa	State	CGST + SGST
31	Lakshadweep	Union territory	CGST + UTGST
32	Kerala	State	CGST + SGST
33	Tamil Nadu	State	CGST + SGST
34	Puducherry	Union territory	CGST + SGST
35	Andaman and Nicobar Islands	Union territory	CGST + UTGST
36	Telangana	State	CGST + SGST
37	Andhra Pradesh	State	CGST + SGST
38	Ladakh	Union territory	CGST + UTGST
96	Other Country	Special	—
97	Other Territory	Special	—
99	Centre Jurisdiction	Special	—

Codes 25 and 28 are legacy — valid on existing registrations, not issued to new ones. Codes 96, 97 and 99 are jurisdictional rather than geographic.

Prefer to search rather than scroll? The state code finder filters the whole list by code or state name, and pulls the state out of a pasted GSTIN.

GST state code 31 — common questions

31 is the GST state code for Lakshadweep. Every GSTIN issued by the Lakshadweep GST authorities begins with 31 — for example 31AAACR5055K1ZI. The first two digits of any GSTIN are the code of the state or union territory that granted that registration.

Lakshadweep. A GSTIN beginning 31 was issued in Lakshadweep, which means the registered place of business on that registration is in Lakshadweep.

The GST state code for Lakshadweep is 31. It occupies the first two characters of every GSTIN registered there, whether the business sits in Kavaratti or anywhere else in the union territory.

If your own registration also carries state code 31 and the place of supply is in Lakshadweep, the supply is intra-state and attracts CGST plus UTGST. If your GSTIN carries any other state code, it is an inter-state supply and attracts IGST instead. Lakshadweep is a union territory without its own legislature, which is why an intra-territory supply attracts UTGST rather than SGST.

Yes. The code is assigned per state or union territory, not per city or district, so a registration in Kavaratti both begin 31. There is no separate GST code for a city.

No. The state code is fixed inside the GSTIN and cannot be amended. A business moving out of Lakshadweep has to apply for a fresh registration in the new state and surrender or cancel the 31 one. The same PAN then holds two GSTINs with two different state codes, which is normal and expected.

Check a Lakshadweep GST number

A GSTIN starting 31 was issued in Lakshadweep — but the code alone does not tell you whether the registration is still active. Look it up against live government records: registered name, current status, places of business and return filing history.

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