| State/UT | GST State Code |
|---|---|
| Jammu & Kashmir | 01 |
| Himachal Pradesh | 02 |
| Punjab | 03 |
| Chandigarh | 04 |
| Uttarakhand | 05 |
| Haryana | 06 |
| Delhi | 07 |
| Rajasthan | 08 |
| Uttar Pradesh | 09 |
| Bihar | 10 |
| Sikkim | 11 |
| Arunachal Pradesh | 12 |
| Nagaland | 13 |
| Manipur | 14 |
| Mizoram | 15 |
| Tripura | 16 |
| Meghalaya | 17 |
| Assam | 18 |
| West Bengal | 19 |
| Jharkhand | 20 |
| Odisha | 21 |
| Chhattisgarh | 22 |
| Madhya Pradesh | 23 |
| Gujarat | 24 |
| Daman & Diu | 25 |
| Dadra & Nagar Haveli and Daman & Diu | 26 |
| Maharashtra | 27 |
| Andhra Pradesh (Old) | 28 |
| Karnataka | 29 |
| Goa | 30 |
| Lakshadweep | 31 |
| Kerala | 32 |
| Tamil Nadu | 33 |
| Puducherry | 34 |
| Andaman & Nicobar Islands | 35 |
| Telangana | 36 |
| Andhra Pradesh (New) | 37 |
| Ladakh | 38 |
| Other Territory | 97 |
| Centre Jurisdiction | 99 |
GST State Codes Explained
What Are GST State Codes?
GST state codes are unique two-digit numeric codes assigned to every State and Union Territory in India under the GST law. These codes are critical for identifying a taxpayer’s home jurisdiction and are used for GST registration, filing returns, generating invoices, and ensuring tax compliance. The first two digits of the 15-digit GSTIN (Goods and Services Tax Identification Number) represent the GST state code, pinpointing the business’s registration location.
Importance of GST State Codes
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Jurisdiction Tracking: Enables proper allocation of tax authority—state and central jurisdictions use the codes for assessments and monitoring.
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Place of Supply: Helps differentiate between intra-state (CGST/SGST) and inter-state (IGST) transactions, which impacts the applicable tax rate.
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E-way Bills & Invoices: Helps in logistics, tracking, and verification of goods movement across states.
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GSTIN Formation: Essential component of your GSTIN, ensuring transparency and traceability for every taxpayer.
How GST State Codes Work in GSTIN
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The GSTIN is a 15-character alphanumeric identifier:
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First two digits: GST State Code
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Next ten: PAN of the taxpayer
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13th digit: Entity code (registration number for the same PAN)
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14th digit: Default alphabet “Z”
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15th digit: Checksum for data validation
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Example: GSTIN
27AAAAA0000A1Z5— “27” denotes Maharashtra, identifying the business as registered in Maharashtra.
How State Codes Affect GST Compliance
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Used in every step: GST registration, filing returns, responding to notices, and generating invoices.
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Determines tax officer jurisdiction and helps businesses identify the correct GST authority for resolving legal and compliance issues.
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Improper codes lead to wrong jurisdiction, requiring correction via new registration.
Image Explanation
The image visually presents how the GSTIN (Goods and Services Tax Identification Number) is structured, highlighting the importance of the first two digits—your GST State Code. It decodes exactly how a business location is tracked and explains how GSTIN connects state codes with PAN and registration details for complete transparency and compliance in India’s tax system.
