GST State Code 17 — Meghalaya
Every GSTIN that begins with 17 is registered in Meghalaya.
| GST state code | 17 |
| State | Meghalaya |
| ISO alpha code | ML |
| Type | State |
| GSTIN begins with | 17… |
Meghalaya's ISO alpha code is ML. Some older sources use ME — not current.
Check a full GST number from Meghalaya — name, status and address.
Verify a GSTINHow to Read a GSTIN Starting With 17
A GSTIN is 15 characters, and the state code is only the first two. Here is what each part of a Meghalaya GSTIN carries:
| Position | Value | Meaning |
|---|---|---|
| 1–2 | 17 | State code — Meghalaya. 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 Meghalaya. 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 17 therefore belong to two different businesses registered in Meghalaya — the state code alone never identifies a company. To find out who a number belongs to, look up the GSTIN.
Does a Supply From Meghalaya 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 Meghalaya (place of supply code 17) — 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 17
Codes are frequently misread by a digit. These are the ones either side:
| Code | State / UT | Alpha |
|---|---|---|
| 14 | Manipur | MN |
| 15 | Mizoram | MZ |
| 16 | Tripura | TR |
| 18 | Assam | AS |
| 19 | West Bengal | WB |
| 20 | Jharkhand | JH |
All 38 GST State Codes
Code 17 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 17?
GST state code 17 is Meghalaya. Every GSTIN whose first two digits are 17 belongs to a taxpayer registered in Meghalaya. Its ISO 3166-2:IN alpha code is ML.
What does a GSTIN starting with 17 mean?
The first two digits of a GSTIN are the state code, so a GSTIN starting 17 means the taxpayer holds that registration in Meghalaya. 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 Meghalaya charged CGST and SGST or IGST?
If the place of supply is also in Meghalaya — that is, the buyer's state code is also 17 — 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.