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GST State Code 35 — Andaman & Nicobar Islands

Every GSTIN that begins with 35 is registered in Andaman & Nicobar Islands.

GST state code 35 is Andaman & Nicobar Islands
GST state code35
Union TerritoryAndaman & Nicobar Islands
ISO alpha codeAN
TypeUnion Territory
GSTIN begins with35…

Check a full GST number from Andaman & Nicobar Islands — name, status and address.

Verify a GSTIN

How to Read a GSTIN Starting With 35

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

PositionValueMeaning
1–235State code — Andaman & Nicobar Islands. 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 Andaman & Nicobar Islands. 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 35 therefore belong to two different businesses registered in Andaman & Nicobar Islands — the state code alone never identifies a company. To find out who a number belongs to, look up the GSTIN.

Does a Supply From Andaman & Nicobar Islands 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 Andaman & Nicobar Islands (place of supply code 35) — 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 35

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

CodeState / UTAlpha
32KeralaKL
33Tamil NaduTN
34PuducherryPY
36TelanganaTG / TS
37Andhra PradeshAP
38LadakhLA

All 38 GST State Codes

Code 35 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 list

Frequently Asked Questions

Which state is GST state code 35?

GST state code 35 is Andaman & Nicobar Islands, a union territory. Every GSTIN whose first two digits are 35 belongs to a taxpayer registered in Andaman & Nicobar Islands. Its ISO 3166-2:IN alpha code is AN.

What does a GSTIN starting with 35 mean?

The first two digits of a GSTIN are the state code, so a GSTIN starting 35 means the taxpayer holds that registration in Andaman & Nicobar Islands. 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 Andaman & Nicobar Islands charged CGST and SGST or IGST?

If the place of supply is also in Andaman & Nicobar Islands — that is, the buyer's state code is also 35 — 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.