GST State Code List — Every State and UT
The two-digit code that starts every GSTIN and decides the place of supply on an invoice. Search by state name or code.
| Code | State / 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 DiuBefore the 2020 merger; now 26 |
| 26 | Dadra and Nagar Haveli and Daman and Diu |
| 27 | Maharashtra |
| 28 | Andhra PradeshOld code; Andhra Pradesh now uses 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 |
Every GSTIN begins with the code of the state or union territory where the business is registered. The same code is printed as the place of supply on tax invoices and e-way bills, and it decides whether IGST or CGST + SGST applies.
Why the state code matters on an invoice
When the supplier's state code and the place of supply are the same, the sale is intra-state and carries CGST + SGST. When they differ, it is inter-state and carries IGST. A wrong state code puts the tax under the wrong head, and the buyer's credit with it.
Codes that changed
Andhra Pradesh moved to code 37 after Telangana (36) was formed; 28 belongs to old registrations. Daman and Diu (25) merged with Dadra and Nagar Haveli into code 26 in 2020. Ladakh has code 38. Code 97 is used for Other Territory and 99 for Centre Jurisdiction.
Questions people ask.
What is the GST state code of Maharashtra?
27. Every GSTIN registered in Maharashtra starts with 27.
What is the GST state code of Gujarat?
24.
What is GST state code 29?
29 is Karnataka.
Which state has GST code 07 and 09?
07 is Delhi and 09 is Uttar Pradesh. 06 is Haryana.
What is the GST state code for Andhra Pradesh?
37. Code 28 was used before the state was divided in 2014 and survives only on old registrations.
Where is the state code used besides the GSTIN?
As the place of supply on tax invoices, credit and debit notes and e-way bills, where it decides IGST versus CGST + SGST.
Other free tools
Doing this for every item, every day?
A calculator is the right tool once. When it is every item in the store, it belongs in the system that already knows the numbers.