GST State Code 11 — Sikkim

How to Read a GSTIN Starting With 11

A GSTIN is 15 characters, and the state code is only the first two. Here is what each part of a Sikkim GSTIN carries:

Position	Value	Meaning
1–2	11	State code — Sikkim. 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 Sikkim. 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 11 therefore belong to two different businesses registered in Sikkim — the state code alone never identifies a company. To find out who a number belongs to, look up the GSTIN.

Does a Supply From Sikkim 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 Sikkim (place of supply code 11) — 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 11

Codes are frequently misread by a digit. These are the ones either side:

Code	State / UT	Alpha
08	Rajasthan	RJ
09	Uttar Pradesh	UP
10	Bihar	BR
12	Arunachal Pradesh	AR
13	Nagaland	NL
14	Manipur	MN

All 38 GST State Codes

Code 11 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.