GST State Code List in India (2026)
Every GST Identification Number (GSTIN) issued in India begins with a two-digit number that quietly does a lot of work. Those first two digits are the GST state code, and they tell you exactly where a business is registered, which in turn decides whether a transaction attracts CGST and SGST or IGST. This article explains what the state code means, gives the full 2026 list of state and union territory codes, and shows how the code is used in invoicing, place of supply and jurisdiction.
What the first two digits of a GSTIN represent
A GSTIN is a 15-character alphanumeric identifier. The very first two characters are numeric and represent the state or union territory in which the taxpayer has obtained registration. These codes are based on the Indian Census 2011 state codes, which is why they follow a familiar numbering pattern rather than an arbitrary sequence.
Reading the rest of the GSTIN alongside the state code helps put it in context. The structure is as follows:
- Characters 1 to 2: the GST state code (for example, 27 for Maharashtra).
- Characters 3 to 12: the 10-character PAN of the registered person.
- Character 13: the entity code, indicating the number of registrations the same PAN holds within a state.
- Character 14: the letter “Z” by default.
- Character 15: a checksum digit for validation.
So in a GSTIN such as 07AAXXX1234A1Z5, the “07” immediately confirms the registration is in Delhi. Because a business must register separately in each state where it has a taxable presence, the same PAN can appear in multiple GSTINs, each carrying a different state code.
Full GST state and union territory code list (2026)
The list below covers all states and the union territories currently in use, arranged by code. Two special codes appear at the end for transactions outside a defined state.
- 01 — Jammu and Kashmir
- 02 — Himachal Pradesh
- 03 — Punjab
- 04 — Chandigarh
- 05 — Uttarakhand
- 06 — Haryana
- 07 — Delhi
- 08 — Rajasthan
- 09 — Uttar Pradesh
- 10 — Bihar
- 11 — Sikkim
- 12 — Arunachal Pradesh
- 13 — Nagaland
- 14 — Manipur
- 15 — Mizoram
- 16 — Tripura
- 17 — Meghalaya
- 18 — Assam
- 19 — West Bengal
- 20 — Jharkhand
- 21 — Odisha
- 22 — Chhattisgarh
- 23 — Madhya Pradesh
- 24 — Gujarat
- 26 — Dadra and Nagar Haveli and Daman and Diu
- 27 — Maharashtra
- 29 — Karnataka
- 30 — Goa
- 31 — Lakshadweep
- 32 — Kerala
- 33 — Tamil Nadu
- 34 — Puducherry
- 35 — Andaman and Nicobar Islands
- 36 — Telangana
- 37 — Andhra Pradesh
- 38 — Ladakh
- 97 — Other Territory (for supplies in areas such as the continental shelf and exclusive economic zone)
- 99 — Centre Jurisdiction
Codes that have changed over time
A few codes have been retired or renumbered following administrative reorganisation, and it helps to know why some numbers appear to be missing.
- Code 25 (formerly Daman and Diu) and the earlier code 26 (Dadra and Nagar Haveli) were consolidated after the two union territories merged in 2020. The merged union territory of Dadra and Nagar Haveli and Daman and Diu now uses code 26, and code 25 is no longer issued.
- Code 38 was added for Ladakh when it became a separate union territory, distinct from Jammu and Kashmir (01).
- Code 28, which was the original code for undivided Andhra Pradesh, is no longer in active use. Andhra Pradesh now operates under code 37, while Telangana uses code 36 following the 2014 bifurcation.
How the state code is used in invoicing and place of supply
The state code is far more than a label. It drives the core logic of how tax is charged on every supply, and it must appear correctly on tax invoices, e-invoices and returns.
When a supplier raises an invoice, GST law compares the location of the supplier with the place of supply of the goods or services. The first two digits of each party’s GSTIN are the quickest indicator of this location. The outcome determines the tax type:
- When the supplier’s state and the place of supply fall within the same state or union territory, the transaction is intra-state and attracts CGST plus SGST (or UTGST in union territories without a legislature).
- When the supplier’s state and the place of supply are in different states or union territories, the transaction is inter-state and attracts IGST.
Because of this, an incorrect state code can lead to the wrong head of tax being charged, mismatches in the recipient’s input tax credit, and errors in auto-populated returns such as GSTR-1, GSTR-2B and the Invoice Furnishing Facility. Under the e-invoicing system, an invalid or mismatched state code can also cause the Invoice Registration Portal to reject the Invoice Reference Number. Verifying the code at the time of raising an invoice avoids costly corrections later.
State code and GST jurisdiction
The state code identifies the state of registration, but it is not the same as the specific jurisdiction to which a taxpayer is assigned. Within each state, the tax administration is divided into a Central jurisdiction and a State jurisdiction, and further into zones, commissionerates, divisions, ranges, wards or circles based on the address and turnover of the business.
At the time of registration, every taxpayer is allotted a jurisdiction under either the Central or State authority. This determines which office handles assessments, notices, refunds and audits. Taxpayers can confirm their allotted jurisdiction on the GST portal by searching their GSTIN, or by using the “Search Taxpayer” and jurisdiction lookup facilities. Quoting the correct jurisdiction on registration applications and correspondence ensures filings reach the right officer.
Practical points for businesses
A few habits help keep state code usage accurate and reduce compliance friction across the year.
- Confirm the state code of each customer and vendor from their GSTIN before finalising invoices, particularly for high-value or inter-state supplies.
- Maintain a separate GSTIN for every state in which you have a place of business, since a single registration cannot cover multiple states.
- Match the place of supply rules with the state code when the recipient’s billing and delivery addresses differ, as the two can point to different states.
- Update master data promptly when a customer shifts registration to a new state, so return workings and e-invoices stay consistent.
Frequently asked questions
What does the number 27 mean in a GSTIN?
The number 27 at the start of a GSTIN is the GST state code for Maharashtra. It confirms that the taxpayer holds that particular registration in Maharashtra.
Why do some codes like 25 and 28 seem to be missing from the list?
Code 25 was discontinued after Daman and Diu merged with Dadra and Nagar Haveli, with the combined union territory now using code 26. Code 28 was the old code for undivided Andhra Pradesh and is no longer active, as the state now uses code 37 and Telangana uses code 36.
Can one PAN have more than one GST state code?
Yes. A business with a taxable presence in several states must register separately in each one, so the same PAN will appear in multiple GSTINs, each beginning with the relevant state code.
What happens if the wrong state code is used on an invoice?
An incorrect state code can result in the wrong tax type being charged, input tax credit mismatches for the recipient, errors in auto-populated returns, and rejection of the e-invoice by the Invoice Registration Portal. It should be corrected before the invoice is issued or reported.
Is the GST state code the same as my GST jurisdiction?
No. The state code identifies your state of registration, while the jurisdiction is the specific Central or State office, division and range or ward to which your GSTIN is allotted for administration.
Getting the state code and jurisdiction right from the very first registration saves considerable rework at return-filing time. If you would like help with new registrations, correcting existing records, or ongoing GST return filing, the team at TAXAJ can manage the process end to end so your compliance stays accurate and timely.
