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GST State Code 38 — Ladakh

Every GSTIN that begins with 38 is registered in Ladakh.

GST state code 38 is Ladakh
GST state code38
Union TerritoryLadakh
ISO alpha codeLA
TypeUnion Territory
GSTIN begins with38…

Ladakh became a union territory on 31 October 2019, separated from Jammu & Kashmir (code 01), and was assigned code 38 — the most recent addition to the list.

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

Verify a GSTIN

How to Read a GSTIN Starting With 38

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

PositionValueMeaning
1–238State code — Ladakh. 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 Ladakh. 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 38 therefore belong to two different businesses registered in Ladakh — the state code alone never identifies a company. To find out who a number belongs to, look up the GSTIN.

Does a Supply From Ladakh 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 Ladakh (place of supply code 38) — 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 38

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

CodeState / UTAlpha
35Andaman & Nicobar IslandsAN
36TelanganaTG / TS
37Andhra PradeshAP

All 38 GST State Codes

Code 38 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 38?

GST state code 38 is Ladakh, a union territory. Every GSTIN whose first two digits are 38 belongs to a taxpayer registered in Ladakh. Its ISO 3166-2:IN alpha code is LA.

What does a GSTIN starting with 38 mean?

The first two digits of a GSTIN are the state code, so a GSTIN starting 38 means the taxpayer holds that registration in Ladakh. 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 Ladakh charged CGST and SGST or IGST?

If the place of supply is also in Ladakh — that is, the buyer's state code is also 38 — 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.