The Tax Payer's Identification Number (TIN) is
new unique registration number that is used for identification of dealers
registered under VAT. It consists of 11 digit numerals and will be unique
throughout the country. First two characters will represent the State Code as
used by the Union Ministry of Home Affairs. The set-up of the next nine
characters may, however, be different in different States.
TIN is being used for identification of dealers in the same way like PAN is
used for identification of assesses under Income Tax Act. All the dealers
seeking for new registration under VAT or Central Sales Tax will be allotted
new TIN as registration number, however every State Commercial Tax Department
have made provisions to issue new TIN to their existing dealers replacing old
registration/ CST number.