GST State Code 34 — Puducherry

GST state code 34 is Puducherry. Every GSTIN issued in Puducherry begins with 34 — 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 Puducherry

34AAACR5055K1ZC

Structurally valid and checksum-correct, but illustrative — it is not an issued registration. The highlighted 34 is the state code; the ten characters after it are the holder’s PAN.

Puducherry GST code at a glance

GST state code	34
Union territory	Puducherry
Jurisdiction type	Union territory
Capital	Puducherry
Common abbreviation	PY, PD
Intra-state supply attracts	CGST + SGST
GSTIN starts with	34
Currently issued	Yes

Where 34 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	34	The GST state code — Puducherry 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 Puducherry. 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	C	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 34 GSTIN actually exists means looking it up against the live register. Full breakdown of the format: what a GST number is made of.

CGST + SGST or IGST on a Puducherry supply?

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

Your GSTIN starts 34, place of supply in Puducherry

Intra-territory supply. Charge CGST + SGST, 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.

Puducherry is a union territory but has its own legislature, so it levies SGST like a state rather than UTGST. Getting this backwards is one of the more common GST filing errors.

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 34

GST state codes are assigned per state or union territory, never per city. Every business registered anywhere in Puducherry carries 34 — including Puducherry and Karaikal. There is no separate GST code for a city, a district or a commissionerate.

Puducherry — 34 Karaikal — 34

Nearby state codes

Codes adjacent to 34 — the ones most often mistaken for it when reading a GSTIN quickly.

31 Lakshadweep 32 Kerala 33 Tamil Nadu 35 Andaman and Nicobar Islands 36 Telangana 37 Andhra Pradesh

Full GST state code list

Every GST state code in the government’s master, with 34 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 34 — common questions

34 is the GST state code for Puducherry. Every GSTIN issued by the Puducherry GST authorities begins with 34 — for example 34AAACR5055K1ZC. The first two digits of any GSTIN are the code of the state or union territory that granted that registration.

Puducherry. A GSTIN beginning 34 was issued in Puducherry, which means the registered place of business on that registration is in Puducherry.

The GST state code for Puducherry is 34. It occupies the first two characters of every GSTIN registered there, whether the business sits in Puducherry or anywhere else in the union territory.

If your own registration also carries state code 34 and the place of supply is in Puducherry, the supply is intra-state and attracts CGST plus SGST. If your GSTIN carries any other state code, it is an inter-state supply and attracts IGST instead. Puducherry is a union territory but has its own legislature, so an intra-territory supply attracts SGST rather than UTGST — a distinction that catches people out.

Yes. The code is assigned per state or union territory, not per city or district, so a registration in Puducherry and one in Karaikal both begin 34. 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 Puducherry has to apply for a fresh registration in the new state and surrender or cancel the 34 one. The same PAN then holds two GSTINs with two different state codes, which is normal and expected.

Check a Puducherry GST number

A GSTIN starting 34 was issued in Puducherry — 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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