GST State Code List 2026: State-Wise Codes and Jurisdiction
A GST state code is a two-digit number assigned to every Indian state and Union Territory for GST registration and identification. It appears as the first two digits of a taxpayer’s 15-character GSTIN.
What Is a GST State Code?
A GST state code is a two-digit identifier used to identify the state or Union Territory in which a taxpayer is registered under GST.
Each GST registration is connected to a particular state or Union Territory. The corresponding state code becomes the first two characters of the GSTIN issued for that registration.
For example:
- 07 represents Delhi
- 24 represents Gujarat
- 27 represents Maharashtra
- 29 represents Karnataka
- 33 represents Tamil Nadu
- 36 represents Telangana
The state code helps the GST system identify the registration location of the supplier or recipient. It is used across GST registrations, tax invoices, returns, e-invoices and other GST-related records.
GST State Code List for All States and Union Territories
The following table contains the GST state codes currently used for GST registrations in India.
Codes from 01 to 09 must be written with the leading zero because a GST state code always occupies the first two positions of the GSTIN. For example, Delhi’s GST state code is 07, not simply 7.
The current GST registration master lists the applicable registration codes for states and Union Territories, including code 97 for Other Territory.
| GST State Code | State or Union Territory | Category |
|---|---|---|
| 01 | Jammu and Kashmir | Union Territory |
| 02 | Himachal Pradesh | State |
| 03 | Punjab | State |
| 04 | Chandigarh | Union Territory |
| 05 | Uttarakhand | State |
| 06 | Haryana | State |
| 07 | Delhi | Union Territory |
| 08 | Rajasthan | State |
| 09 | Uttar Pradesh | State |
| 10 | Bihar | State |
| 11 | Sikkim | State |
| 12 | Arunachal Pradesh | State |
| 13 | Nagaland | State |
| 14 | Manipur | State |
| 15 | Mizoram | State |
| 16 | Tripura | State |
| 17 | Meghalaya | State |
| 18 | Assam | State |
| 19 | West Bengal | State |
| 20 | Jharkhand | State |
| 21 | Odisha | State |
| 22 | Chhattisgarh | State |
| 23 | Madhya Pradesh | State |
| 24 | Gujarat | State |
| 26 | Dadra and Nagar Haveli and Daman and Diu | Union Territory |
| 27 | Maharashtra | State |
| 29 | Karnataka | State |
| 30 | Goa | State |
| 31 | Lakshadweep | Union Territory |
| 32 | Kerala | State |
| 33 | Tamil Nadu | State |
| 34 | Puducherry | Union Territory |
| 35 | Andaman and Nicobar Islands | Union Territory |
| 36 | Telangana | State |
| 37 | Andhra Pradesh | State |
| 38 | Ladakh | Union Territory |
| 97 | Other Territory | Special registration category |
Important note about GST codes 25 and 28
GST codes 25 and 28 are not included in the current GST registration master as active state registration codes.
Code 25 was associated with the former Union Territory of Daman and Diu. Dadra and Nagar Haveli and Daman and Diu were merged into a single Union Territory under the 2019 merger legislation. The current GST registration master uses code 26 for the merged Union Territory.
Code 28 was associated with Andhra Pradesh before the state’s reorganisation. The current GST state code for Andhra Pradesh is 37, while Telangana uses 36.
Common GST State Codes at a Glance
01 GST State Code – Jammu and Kashmir
GST state code 01 belongs to Jammu and Kashmir. A GSTIN beginning with 01 indicates a registration in Jammu and Kashmir.
03 GST State Code – Punjab
GST state code 03 belongs to Punjab. GSTINs issued for businesses registered in Punjab begin with 03.
06 GST State Code – Haryana
GST state code 06 belongs to Haryana. A GSTIN beginning with 06 identifies a taxpayer registered in Haryana.
07 GST State Code – Delhi
GST state code 07 belongs to Delhi. GSTINs issued for registrations in Delhi begin with 07.
08 GST State Code – Rajasthan
GST state code 08 belongs to Rajasthan. A GSTIN beginning with 08 represents a registration in Rajasthan.
09 GST State Code – Uttar Pradesh
GST state code 09 belongs to Uttar Pradesh. It should not be confused with Delhi, whose GST code is 07.
10 GST State Code – Bihar
GST state code 10 belongs to Bihar. A GSTIN beginning with 10 indicates that the taxpayer is registered in Bihar.
19 GST State Code – West Bengal
GST state code 19 belongs to West Bengal. Businesses registered under GST in West Bengal receive GSTINs beginning with 19.
21 GST State Code – Odisha
GST state code 21 belongs to Odisha. A GSTIN beginning with 21 represents a registration in Odisha.
22 GST State Code – Chhattisgarh
GST state code 22 belongs to Chhattisgarh. It should not be confused with Odisha, whose GST state code is 21.
24 GST State Code – Gujarat
GST state code 24 belongs to Gujarat. GSTINs issued for registrations in Gujarat begin with 24.
27 GST State Code – Maharashtra
GST state code 27 belongs to Maharashtra. A GSTIN beginning with 27 identifies a taxpayer registered in Maharashtra.
29 GST State Code – Karnataka
GST state code 29 belongs to Karnataka. Businesses registered under GST in Karnataka receive GSTINs beginning with 29.
32 GST State Code – Kerala
GST state code 32 belongs to Kerala. A GSTIN beginning with 32 represents a registration in Kerala.
33 GST State Code – Tamil Nadu
GST state code 33 belongs to Tamil Nadu. GSTINs issued for registrations in Tamil Nadu begin with 33.
36 GST State Code – Telangana
GST state code 36 belongs to Telangana. A GSTIN beginning with 36 indicates that the taxpayer is registered in Telangana.
37 GST State Code – Andhra Pradesh
GST state code 37 belongs to Andhra Pradesh. Code 28 is a historical code and should not be used as the current Andhra Pradesh GST state code.
38 GST State Code – Ladakh
GST state code 38 belongs to Ladakh. A GSTIN beginning with 38 indicates a registration in Ladakh.
Where Is the State Code Located in a GSTIN?
The GST state code appears in the first two positions of the 15-character GSTIN.
Consider this example:
27ABCDE1234F1Z5
| GSTIN Characters | Meaning |
|---|---|
| 27 | GST state code for Maharashtra |
| ABCDE1234F | PAN associated with the registration |
| 1 | Registration or entity identifier under the PAN in that state |
| Z | Default character |
| 5 | Check character used for validation |
Therefore, when a GSTIN begins with 27, the taxpayer is registered in Maharashtra. When it begins with 29, the taxpayer is registered in Karnataka.
A GSTIN should be verified through the official GST taxpayer search before it is used in an invoice or business record. The GST Portal’s taxpayer search allows users to check details such as the legal name, trade name, registration status and principal place of business using the GSTIN or UIN.
Why Are GST State Codes Important?
Identifying the State of GST Registration
The first two characters of a GSTIN indicate the state or Union Territory where the taxpayer is registered.
For example:
- A GSTIN beginning with 27 is registered in Maharashtra.
- A GSTIN beginning with 29 is registered in Karnataka.
- A GSTIN beginning with 07 is registered in Delhi.
Recording Correct Customer and Supplier Details
Businesses must enter the correct GSTIN while creating B2B invoices. An incorrect state code may link the invoice to the wrong registration or make the GSTIN invalid.
Preparing GST Invoices
GST invoices include the supplier’s GSTIN and, where applicable, the recipient’s GSTIN. Correct state-code details help maintain accurate registration and transaction information.
Supporting GST Return Reporting
Customer GSTINs are used while reporting eligible B2B invoice details in GST returns. Incorrect GSTIN details can create invoice mismatches and reconciliation issues.
Supporting E-Invoice and E-Way Bill Validation
GSTIN and state-related information are used in e-invoice and e-way bill records. Accurate details help reduce validation errors and document mismatches.
Identifying Multi-State Registrations
A business registered in multiple states can hold separate GSTINs for each state.
For example:
- A Maharashtra GSTIN begins with 27.
- A Karnataka GSTIN begins with 29.
- A Delhi GSTIN begins with 07.
Does the GST State Code Decide Whether IGST or CGST and SGST Apply?
The GST state code helps identify the registration location of the supplier or recipient, but the state code alone does not determine the applicable tax type.
The applicable tax depends primarily on:
- The location of the supplier
- The legally determined place of supply
- The nature of the transaction
- Special place-of-supply provisions, where applicable
Generally:
- An intra-state supply attracts CGST and SGST, or CGST and UTGST
- An inter-state supply attracts IGST
Under the GST framework, CGST and SGST or UTGST apply to intra-state supplies, while IGST is levied on inter-state supplies.
However, businesses should not decide the tax type merely by comparing the first two digits of the supplier’s and buyer’s GSTINs. The place-of-supply rules must also be considered.
Historical and Special GST Codes
GST Code 25 – Former Daman and Diu Code
GST code 25 was historically associated with Daman and Diu.
After the merger of Dadra and Nagar Haveli and Daman and Diu into one Union Territory, the merged territory is represented by GST code 26.
GST Code 28 – Historical Andhra Pradesh Code
GST code 28 was associated with Andhra Pradesh before the state’s reorganisation.
The current GST codes are:
- Telangana – 36
- Andhra Pradesh – 37
Therefore, GST code 37 should be used for the current state of Andhra Pradesh.
GST Code 97 – Other Territory
GST code 97 is classified as Other Territory in GST system records. It does not represent a regular Indian state or Union Territory.
GST Codes 96 and 99
Codes 96 and 99 may appear in certain GST or e-invoice master-data contexts for transactions involving other countries.
They should not be included in the main state-wise GST code list or treated as regular GST state codes used at the beginning of standard Indian GSTINs.
How to Verify a GSTIN and Its State Code
Before entering a customer’s or supplier’s GSTIN in an invoice, verify that:
- The GSTIN contains 15 characters.
- The first two digits match the expected state or Union Territory.
- The legal business name is correct.
- The GST registration is active.
- The principal place of business matches the available business details.
- The GSTIN belongs to the intended customer or supplier.
You can verify a GSTIN through the GST Portal’s Search Taxpayer service. The service allows users to view publicly available registration information without logging in.
Do not rely only on the first two digits. A valid-looking state code does not prove that the entire GSTIN is genuine or belongs to the intended party.
What Happens If the Wrong GST State Code Is Used?
Using an incorrect state code or GSTIN can create problems across invoicing and GST reporting.
Possible issues include:
- The invoice may contain the wrong customer GSTIN
- The transaction may be associated with the wrong state registration
- The recipient may face difficulty reconciling the invoice
- GST return records may not match the intended recipient
- Input tax credit records may require correction or reconciliation
- E-invoice or e-way bill details may fail validation
- The supplier may need to amend, cancel or reissue the document, depending on the applicable process
- Incorrect place-of-supply details may result in the wrong tax treatment
The exact correction process depends on whether the mistake occurred in a normal invoice, e-invoice, e-way bill or GST return.
Can the State Code in a GSTIN Be Changed?
The state code embedded in an existing GSTIN cannot ordinarily be edited and changed to another state.
The GST state code is connected to the state in which that GST registration was obtained. The state declared during registration is not treated as an ordinary editable registration field. GST registration rules distinguish changes to the state from other correctable registration particulars.
If a business permanently shifts from one state to another, it generally needs to:
- Apply for a fresh GST registration in the new state.
- Complete the applicable transition and compliance requirements.
- Cancel the old GST registration when it is no longer required.
Businesses should consult a qualified tax professional before cancelling or replacing an active GST registration.
Can One Business Have Multiple GST State Codes?
Yes. A business can have multiple GSTINs with different state codes when it is registered in more than one state or Union Territory.
For example, a company operating in Maharashtra, Karnataka and Delhi may have:
- A GSTIN beginning with 27 for Maharashtra
- A GSTIN beginning with 29 for Karnataka
- A GSTIN beginning with 07 for Delhi
Each GSTIN represents a separate state-wise GST registration.
However, multiple branches within the same state do not automatically require different state codes because the state code remains the same. Whether separate registrations are required or voluntarily obtained within the same state depends on the applicable GST registration provisions.
Frequently Asked Questions
How many active GST state codes are currently used in India?
The active GST registration list includes codes assigned to India’s states and Union Territories, along with code 97 for Other Territory. Historical codes such as 25 and 28 should not be counted as current state-registration codes.
Can a business use a GSTIN with a state code different from its registered business address?
No. The first two digits of a GSTIN must correspond to the state or Union Territory where that particular GST registration is held. A business operating in another state generally requires a separate registration there, where applicable.
Is it mandatory to mention the GST state code on an invoice?
The supplier’s and recipient’s GSTINs already contain their respective state codes. GST invoices may also require the state name, state code and place-of-supply details depending on the nature of the transaction and invoice requirements.
Can one PAN have multiple GSTINs with the same state code?
Yes. A taxpayer may hold more than one GST registration under the same PAN within a state where separate registrations are permitted. Such GSTINs will have the same first two-digit state code but different entity identifiers.
What should I do if the state code in a customer’s GSTIN does not match their business address?
Do not alter the GSTIN manually. Verify the complete GSTIN through the official GST Portal and confirm which registered place of business should be used for the transaction before issuing the invoice.
Can an incorrect GST state code affect input tax credit?
Yes. If an incorrect GSTIN is entered, invoice details may not reach the intended recipient’s GST records, which can cause reconciliation and input tax credit issues. The correction required depends on where and when the error is identified.
Why do some GST state code lists skip numbers such as 25 and 28?
GST codes are not renumbered sequentially whenever states or Union Territories are reorganised. Codes 25 and 28 are historical, while the current codes for the merged Union Territory and present-day Andhra Pradesh are 26 and 37 respectively.
Is the buyer’s GST state code always the same as the place of supply?
No. The buyer’s state code identifies the state of their GST registration, whereas place of supply is determined separately under GST rules. They may differ in transactions involving services, bill-to/ship-to arrangements, SEZs or other special provisions.
How do GST state codes work for bill-to and ship-to transactions?
In a bill-to/ship-to transaction, the billing GSTIN, delivery location and legally determined place of supply may be different. The applicable tax cannot be selected only by comparing the supplier’s and buyer’s state codes.
Do GST state codes change when a state or Union Territory is reorganised?
They may change when the government creates, divides or merges states or Union Territories. Existing and historical codes can continue appearing in old records, so businesses should use the current GST registration master for new transactions.