GSTIN format for West Bengal

Every GSTIN issued in West Bengal starts with the state code 19. Format:

19AABCU9603R1ZM

First 2 digits = state code. Next 10 = PAN. Then 1 entity number, 1 alphabet (Z by default), 1 checksum.

Applicable GST rates in West Bengal

West Bengal follows the same GST rate structure as the rest of India:

0% — essential items (unbranded food grains, fresh produce)
5% — household necessities, transport services
12% — processed food, mobile phones, business class travel
18% — most goods and services (default rate)
28% — luxury goods (cars, AC, premium items) + cess for some

Intra-state vs inter-state from West Bengal

Intra-state (buyer in West Bengal): GST splits 50-50 into CGST + SGST. Both go to centre + West Bengal state govt respectively.
Inter-state (buyer outside West Bengal): Full GST as IGST. Centre collects, then settles with destination state.

GST registration in West Bengal

Mandatory if turnover exceeds ₹40 lakh (₹20L for services) for a business in West Bengal. Apply at gst.gov.in. Documents required: PAN, Aadhaar, address proof, photo, bank details, business registration.

📄 Generate West Bengal GST invoice

Use our free invoice generator — pre-populates state code 19 and computes CGST + SGST split for intra-state sales.

→ Open invoice generator

Other states in East India