GST State Code 10 — Bihar
Every GSTIN that begins with 10 is registered in Bihar.
| GST state code | 10 |
| State | Bihar |
| ISO alpha code | BR |
| Type | State |
| GSTIN begins with | 10… |
Bihar's ISO alpha code is BR. Some older sources use BH, which is not the ISO code.
Check a full GST number from Bihar — name, status and address.
Verify a GSTINHow to Read a GSTIN Starting With 10
A GSTIN is 15 characters, and the state code is only the first two. Here is what each part of a Bihar GSTIN carries:
| Position | Value | Meaning |
|---|---|---|
| 1–2 | 10 | State code — Bihar. This is the part that identifies where the registration sits. |
| 3–12 | PAN | The 10-character PAN of the business or person registered. |
| 13 | 1–9, A–Z | How many registrations that PAN holds in Bihar. Usually 1. |
| 14 | Z | Fixed. Always Z in a valid GSTIN. |
| 15 | check digit | A checksum over the first 14 characters. This is what catches a typo. |
Two GSTINs beginning 10 therefore belong to two different businesses registered in Bihar — the state code alone never identifies a company. To find out who a number belongs to, look up the GSTIN.
Does a Supply From Bihar Attract CGST + SGST or IGST?
The state code is what decides this, and getting it wrong is one of the most common invoicing errors.
- Buyer also in Bihar (place of supply code 10) — the supply is intra-state. Charge CGST + SGST, split equally.
- Buyer in any other state or UT — the supply is inter-state. Charge IGST at the full rate instead.
Compare the first two digits of your GSTIN with the first two of the buyer's and the answer follows. Our GST calculator works out the split for you, and place of supply explains the cases where the buyer's address is not the deciding factor.
Codes Near 10
Codes are frequently misread by a digit. These are the ones either side:
| Code | State / UT | Alpha |
|---|---|---|
| 07 | Delhi | DL |
| 08 | Rajasthan | RJ |
| 09 | Uttar Pradesh | UP |
| 11 | Sikkim | SK |
| 12 | Arunachal Pradesh | AR |
| 13 | Nagaland | NL |
All 38 GST State Codes
Code 10 is one of 38 state and union territory codes. The complete GST state code list has every one, searchable, with free Excel and PDF downloads you can paste straight into your own sheets.
Need the Whole List?
All 38 codes with ISO alpha codes, as a free Excel file and PDF.
Get the full listFrequently Asked Questions
Which state is GST state code 10?
GST state code 10 is Bihar. Every GSTIN whose first two digits are 10 belongs to a taxpayer registered in Bihar. Its ISO 3166-2:IN alpha code is BR.
What does a GSTIN starting with 10 mean?
The first two digits of a GSTIN are the state code, so a GSTIN starting 10 means the taxpayer holds that registration in Bihar. The next ten characters are the PAN, the thirteenth is the registration count for that PAN in the state, the fourteenth is always Z, and the fifteenth is a check digit.
Is a supply from Bihar charged CGST and SGST or IGST?
If the place of supply is also in Bihar — that is, the buyer's state code is also 10 — the supply is intra-state and attracts CGST plus SGST. If the buyer is in any other state or union territory, it is inter-state and attracts IGST instead.