GST state code list for every state and union territory
Updated 22 October 2026 · 4 min read
Every GSTIN starts with a two-digit state code. Here is the full list, what the old codes mean, and how the code decides whether you charge CGST + SGST or IGST.
GST state codes
| Code | State or union territory |
|---|---|
| 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 |
| 25 | Daman and Diu (used until 26 January 2020; now part of 26) |
| 26 | Dadra and Nagar Haveli and Daman and Diu |
| 27 | Maharashtra |
| 28 | Andhra Pradesh (before the 2014 division; now 37) |
| 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 |
| 99 | Centre Jurisdiction |
Codes 25 and 28 are no longer issued for new registrations: Daman and Diu merged into code 26 from 26 January 2020, and Andhra Pradesh uses 37 since the state was divided (Telangana is 36).
How to read a GSTIN
A GSTIN has 15 characters. Taking 27ABCDE1234F1Z5 as an example:
- Characters 1–2 (27): the state code — here Maharashtra.
- Characters 3–12 (ABCDE1234F): the PAN of the business.
- Character 13 (1): the registration number for that PAN in the state — 1 for the first registration.
- Character 14 (Z): set to Z by default.
- Character 15 (5): a check character that catches typing mistakes.
Why the state code matters on every invoice
The state code tells you where your customer is registered. When your state code and the place of supply are the same, the sale is intra-state and you charge CGST + SGST. When they differ, it is inter-state and you charge IGST.
Getting this wrong means the tax goes to the wrong government, and fixing it later takes credit notes and amendments.
Common questions
What is the GST state code of Maharashtra?+
27.
What is the GST state code of Delhi?+
07.
What is the GST state code of Karnataka?+
29.
What is the GST state code of Tamil Nadu?+
33.
What is the GST state code of West Bengal?+
19.
Why do some old GSTINs start with 28?+
28 was Andhra Pradesh before the state was divided in 2014. Andhra Pradesh now uses 37 and Telangana uses 36.
Sources
This guide is general information, not legal or tax advice. Rules change; confirm with your CA or the official notification.
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