GSTIN Identification

In Sikkim, every registered business receives a unique 15-digit GSTIN (Goods and Services Tax Identification Number) that must begin with the state code 11.

11AABCU9603R1ZM

First 2 digits signify Sikkim jurisdiction

Regional Compliance Hub

Intra-State

Sale within Sikkim (CGST + SGST)

Inter-State

Sale outside Sikkim (IGST only)

Threshold

₹40 Lakh for Goods, ₹20 Lakh for Services

Authority

Sikkim State Tax Department

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

💡 Regional AI Insight

Business Opportunity in Sikkim

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