To determine to whom the State GST or Central GST is charged, one needs to check the first two digits of the GSTIN as they represent the state code. If the supplier and buyer are located in the same state, State GST and Central GST are imposed. Otherwise, IGST is charged. Effizent Seele provides professional support and digital solutions to help businesses and taxpayers to quickly check their GST details and know whether their transaction is subject to State or Central GST.