What is TIN (Tax Identification Number) in India?

What is Tax Identification Number or TIN?

A Taxpayer Identification Number (TIN) is a unique code allotted to businesses and individuals who register under the Value Added Tax (VAT) or Central Sales Tax (CST) system in India. The TIN usually comprises 11 digits, with the first two representing the state code of the applicant.

Issued by the Commercial Tax Department of each state, the TIN helped tax authorities trace business transactions and ensure proper collection of indirect taxes. Prior to the introduction of GST, It was a mandatory requirement for entities such as manufacturers, dealers, traders, and exporters engaged in the sale or purchase of taxable goods.

The format of TIN may vary slightly depending on the state, but it always serves the same core function—tracking VAT-related transactions and enabling businesses to file returns, claim tax credits, and maintain legal compliance.
 

Is TIN Still Important?

TIN, which once served as the primary identification number under the VAT and CST systems, has now been replaced by GSTIN (Goods and Services Tax Identification Number). When GST came into effect in 2017, it subsumed various indirect taxes, including VAT and CST. That means new businesses no longer apply for a TIN.

That said, TIN may still hold relevance in specific cases—for example, when reviewing historical VAT records, complying with legacy tax requirements, or during audits for years prior to GST.

So while it's no longer in active use, older businesses might still come across it when dealing with past filings or tax reconciliations.
 

List of State Codes for First Two Digits of TIN Numbers

Conclusion

A Taxpayer Identification Number isn’t just a bureaucratic formality—it’s a vital business tool under India’s older indirect tax system. Even though GST has now replaced VAT in most scenarios, TIN still holds value for historical compliance, CST dealings, and specific regional registrations. Whether you’re applying for the first time or checking your TIN status, staying informed helps you avoid regulatory hiccups and keeps your operations running smoothly.