GST State Code 34 — Puducherry

Every GSTIN that begins with 34 is registered in Puducherry.

GST state code 34 is Puducherry
GST state code34
Union TerritoryPuducherry
ISO alpha codePY
TypeUnion Territory
GSTIN begins with34…

Check a full GST number from Puducherry — name, status and address.

Verify a GSTIN

How to Read a GSTIN Starting With 34

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

PositionValueMeaning
1–234State code — Puducherry. This is the part that identifies where the registration sits.
3–12PANThe 10-character PAN of the business or person registered.
131–9, A–ZHow many registrations that PAN holds in Puducherry. Usually 1.
14ZFixed. Always Z in a valid GSTIN.
15check digitA checksum over the first 14 characters. This is what catches a typo.

Two GSTINs beginning 34 therefore belong to two different businesses registered in Puducherry — the state code alone never identifies a company. To find out who a number belongs to, look up the GSTIN.

Does a Supply From Puducherry 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 Puducherry (place of supply code 34) — 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 34

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

CodeState / UTAlpha
31LakshadweepLD
32KeralaKL
33Tamil NaduTN
35Andaman & Nicobar IslandsAN
36TelanganaTG / TS
37Andhra PradeshAP

All 38 GST State Codes

Code 34 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.

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Frequently Asked Questions

Which state is GST state code 34?

GST state code 34 is Puducherry, a union territory. Every GSTIN whose first two digits are 34 belongs to a taxpayer registered in Puducherry. Its ISO 3166-2:IN alpha code is PY.

What does a GSTIN starting with 34 mean?

The first two digits of a GSTIN are the state code, so a GSTIN starting 34 means the taxpayer holds that registration in Puducherry. 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 Puducherry charged CGST and SGST or IGST?

If the place of supply is also in Puducherry — that is, the buyer's state code is also 34 — 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.