GST State Code explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The GST state code for Andaman and Nicobar is 35. This two-digit code is the first part of every GSTIN registered in Andaman and Nicobar and identifies the state for GST purposes.
GST State Code for Andaman and Nicobar
| State | Andaman and Nicobar |
| GST State Code | 35 |
| Capital | Port Blair |
How the code appears in a GSTIN
A GSTIN is a 15-character number. The first two digits are the state code — so every GSTIN issued in Andaman and Nicobar begins with 35. The next ten characters are the PAN, followed by an entity code, a default digit and a checksum.
GST jurisdiction in Andaman and Nicobar
- Every taxpayer in Andaman and Nicobar is assigned to either a Central or State GST jurisdiction (division, range and commissionerate)
- You can find your jurisdiction on your GST registration certificate (REG-06) or by searching your GSTIN on the GST portal
- Intra-state supplies in Andaman and Nicobar attract CGST + SGST; inter-state supplies attract IGST
Staying compliant in Andaman and Nicobar
Beyond this, every business operating in Andaman and Nicobar needs to keep its core registrations and filings up to date:
- GST registration and returns (the Andaman and Nicobar state code is 35)
- Shop & Establishment registration for the premises and staff
- No professional tax in Andaman and Nicobar, but PF/ESI apply where thresholds are met
- Income-tax filing, TDS and proper bookkeeping
More Andaman and Nicobar guides
- Minimum Wages in Andaman and Nicobar
- Professional Tax: Slabs & Registration in Andaman and Nicobar
- Road Tax: Rates & Calculation in Andaman and Nicobar
- Shop & Establishment Act in Andaman and Nicobar
- Stamp Duty & Registration Charges in Andaman and Nicobar
Need help with compliance in Andaman and Nicobar?
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