GST State Code List
The first two digits of every GSTIN identify the state or union territory of registration. Paste a GSTIN to see its state, or browse the full list.
To check the whole number, including its check digit, use the GSTIN validator.
State codes for all states and union territories
| Code | State / UT | Type | Intra-state tax |
|---|---|---|---|
| 01 | Jammu and Kashmir | Union territory | CGST + SGST |
| 02 | Himachal Pradesh | State | CGST + SGST |
| 03 | Punjab | State | CGST + SGST |
| 04 | Chandigarh | Union territory | CGST + UTGST |
| 05 | Uttarakhand | State | CGST + SGST |
| 06 | Haryana | State | CGST + SGST |
| 07 | Delhi | Union territory | CGST + SGST |
| 08 | Rajasthan | State | CGST + SGST |
| 09 | Uttar Pradesh | State | CGST + SGST |
| 10 | Bihar | State | CGST + SGST |
| 11 | Sikkim | State | CGST + SGST |
| 12 | Arunachal Pradesh | State | CGST + SGST |
| 13 | Nagaland | State | CGST + SGST |
| 14 | Manipur | State | CGST + SGST |
| 15 | Mizoram | State | CGST + SGST |
| 16 | Tripura | State | CGST + SGST |
| 17 | Meghalaya | State | CGST + SGST |
| 18 | Assam | State | CGST + SGST |
| 19 | West Bengal | State | CGST + SGST |
| 20 | Jharkhand | State | CGST + SGST |
| 21 | Odisha | State | CGST + SGST |
| 22 | Chhattisgarh | State | CGST + SGST |
| 23 | Madhya Pradesh | State | CGST + SGST |
| 24 | Gujarat | State | CGST + SGST |
| 25 | Daman and Diu | Union territory (merged into 26 in 2020) | CGST + UTGST |
| 26 | Dadra and Nagar Haveli and Daman and Diu | Union territory | CGST + UTGST |
| 27 | Maharashtra | State | CGST + SGST |
| 28 | Andhra Pradesh (before division) | State (pre-2014 code) | CGST + SGST |
| 29 | Karnataka | State | CGST + SGST |
| 30 | Goa | State | CGST + SGST |
| 31 | Lakshadweep | Union territory | CGST + UTGST |
| 32 | Kerala | State | CGST + SGST |
| 33 | Tamil Nadu | State | CGST + SGST |
| 34 | Puducherry | Union territory | CGST + SGST |
| 35 | Andaman and Nicobar Islands | Union territory | CGST + UTGST |
| 36 | Telangana | State | CGST + SGST |
| 37 | Andhra Pradesh | State | CGST + SGST |
| 38 | Ladakh | Union territory | CGST + UTGST |
| 97 | Other Territory | Offshore areas outside any state | — |
| 99 | Centre Jurisdiction | Centre-registered (e.g. OIDAR, UN bodies) | — |
A supply between two different state codes is inter-state and carries IGST. Not sure which applies? Use the place of supply tool.
Frequently Asked Questions
What is the GST state code?
The two digits at the start of every GSTIN, identifying the state or union territory of registration: 27 for Maharashtra, 29 for Karnataka, 07 for Delhi. Invoices and e-way bills use it for place of supply.
Why does Andhra Pradesh have two GST state codes?
Code 28 was Andhra Pradesh's code before the state was divided in 2014. Andhra Pradesh now uses code 37, and Telangana uses 36.
What is the state code for Dadra and Nagar Haveli and Daman and Diu?
26. The two union territories were merged in January 2020, and code 26 covers the merged territory. Code 25, the old Daman and Diu code, appears only on older registrations.
When is UTGST charged instead of SGST?
In union territories without a legislature (Chandigarh, Ladakh, Lakshadweep, Andaman and Nicobar, and Dadra and Nagar Haveli and Daman and Diu). Delhi, Puducherry and Jammu and Kashmir levy SGST.
What do state codes 97 and 99 mean?
97 is Other Territory, for areas outside every state, such as offshore installations. 99 is Centre Jurisdiction, for registrations made with the Centre, such as foreign online service providers.