GSTIN Identification

In Andaman & Nicobar Islands, every registered business receives a unique 15-digit GSTIN (Goods and Services Tax Identification Number) that must begin with the state code 35.

35AABCU9603R1ZM

First 2 digits signify Andaman & Nicobar Islands jurisdiction

Regional Compliance Hub

Intra-State

Sale within Andaman & Nicobar Islands (CGST + SGST)

Inter-State

Sale outside Andaman & Nicobar Islands (IGST only)

Threshold

₹40 Lakh for Goods, ₹20 Lakh for Services

Authority

Andaman & Nicobar Islands State Tax Department

Professional Note: Ensure your billing software correctly identifies place of supply as Andaman & Nicobar Islands to avoid wrong tax head selection, which is a common cause of GST notices.

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Business Opportunity in Andaman & Nicobar Islands

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