Service Tax Code Number (STC) Number

The Central Board of Excise and Customs (CBEC) has vide Circular No. 35/3/2001-CX4 dated August 27, 2001 and No. 40/03/2002 dated March 21, 2002 making it compulsory for the assessee to use a new 15 digit PAN based registration number called the Service Tax Code (STC) Number. It is used as a unique identifier of the records of an assessee by the computer. For the purpose of e-filing, this number is compulsory. The code must be mentioned in every challan through which tax has been paid in the bank.

The STC number is alphanumeric. The first 10 characters of Service Tax Code is the PAN which is issued to the assessee by the income tax authorities. The next part consists of a pre-decided 2 character alpha code – ‘ST’. The third part is a numeric code – 001, 002, 003 etc. based on the number of premises or offices registered in the name of the assessee.

Thus, the STC number is PAN + alpha code ‘ST’ + numeric code ‘001’. If the assessee has more than one office or premise registered in his name, and the PAN for all the offices or premises is the same, then the last numeric code of the STC will be 001, 002, 003 etc. For example:

• Assessee with one registered office–
• Suppose the PAN is ABCDE1234F, the STC would be ABCDE1234F ST 001.
• Assessee with more than one office with the same PAN–
• Suppose PAN is ABCDE1234F, the STC for different offices will be
• ABCDE1234F ST 001
• ABCDE1234F ST 002
• ABCDE1234F ST 003

PAN is necessary to obtain a STC number. The CBEC, through its circular No. 35/3/2001-CX.4 dt.27.08.2001, has instructed that a PAN based STC number should be allotted to all the service tax payers. The assessee who does not have a PAN is issued a temporary 15-digit STC number. As soon as the assessee gets his PAN, he must inform the authorities, and his new STC number based on his PAN will be allotted to him.

Allotment of Service Tax Code Number

Every service tax assessee is required to obtain a Service Tax Code number. He must apply for the number as per the process given in the Trade Notice issued for this purpose. The STC number will be allotted by the Jurisdictional Central Excise Division. The assessee must fill in the application (in duplicate), and attach a copy of the PAN card/letter along with it. All the Service Tax Cells i.e. the Headquarters and Divisions will have a special counter for receiving such application. The application will be acknowledged immediately.

Where the application is complete, and the office of the assessee is within the jurisdiction of the Commissionerate, the STC number will be allotted in 3 working days and the letter will be issued to the applicant. In case of multiple applications by an assessee, if the offices of assessee fall under the jurisdiction of different divisions of the Commissionerate, all such applications will be forwarded to Directorate General of Service Tax (DGST) within 3 working days. DGST will process the application and allot the STC to the applicant. The applicant will be informed about the same.