Getting the GST code list wrong on an invoice can genuinely cause problems with your tax filing, since that two-digit prefix is what decides whether a transaction gets taxed as CGST plus SGST or as IGST in the first place. One wrong digit, and you could end up charging the wrong tax entirely or triggering an e-invoice rejection down the line.
Below is the complete, current list of every GST state code, along with how the code actually functions inside a GSTIN and where things commonly go wrong.
What is a GST State Code?
GST state code is the two-digit number assigned to each state and union territory of India on the basis of the same number used in Census 2011. GST borrowed this existing framework instead of creating a new one. Hence, if you are not familiar with the census sequence, the codes can seem arbitrary.
The code becomes the first two digits of all GSTINs generated in that state. It is still attached to the registration address. That is why every GSTIN beginning with 27 was issued to a Maharashtra-registered business without fail.
Full List of GST State and Union Territory Codes
Here’s the complete GST state code list as it stands, running from Jammu and Kashmir at 01 through to the special entries at 97 and 99.
| State/Union Territory | GST State Code |
| Jammu and 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 |
| Dadra and Nagar Haveli & Daman and Diu | 26 |
| Maharashtra | 27 |
| Karnataka | 29 |
| Goa | 30 |
| Lakshadweep | 31 |
| Kerala | 32 |
| Tamil Nadu | 33 |
| Puducherry | 34 |
| Andaman and Nicobar Islands | 35 |
| Telangana | 36 |
| Andhra Pradesh | 37 |
| Ladakh | 38 |
| Other Territory | 97 |
| Other Country | 99 |
There are a couple of gaps in that sequence that are worth explaining, not just ignoring. 26 is for both now, as Daman and Diu merged with Dadra and Nagar Haveli in 2020 and the old separate Daman and Diu code (25) was retired. Code 28, erstwhile Andhra Pradesh, changed to 36 after Telangana was carved out and Andhra Pradesh became 37. Code 97 applies to UN bodies and other notified entities, and code 99 is reserved for foreign businesses registering under provisions like OIDAR.
How Does the GST State Code Fit Into a GSTIN?
A sample GSTIN is 07AAXXX1234A1Z5. If we deconstruct it, the first two digits, 07 here, are the state code that leads to Delhi. The next ten characters are the business ‘s PAN. The thirteenth character is the entity number for businesses registered multiple times under the same PAN within a state. The fourteenth character is a default ” Z “. The fifteenth character is a checksum digit for validation. Miss that first two-digit code on a form or invoice and it all gets read as registered somewhere it isn’t, which is exactly why that small detail carries more weight than it looks like it should.
Why Does the GST Code List Matter for Invoicing and Filing?
The state code drives one of the more consequential decisions in GST compliance: whether a transaction is taxed as CGST plus SGST or as IGST. If a supplier’s state code matches the place of supply, it’s an intra-state sale and CGST plus SGST applies. If they differ, it’s inter-state, and IGST kicks in instead.
Say a seller registered under code 29 (Karnataka) supplies to a buyer whose place of supply is code 27 (Maharashtra). That’s inter-state by definition, so IGST applies, not CGST plus SGST. Get the buyer’s GSTIN state code wrong on the invoice, and you risk charging the wrong tax type altogether, which can also misdirect input tax credit in the buyer’s GSTR-2A or GSTR-2B, or trigger an e-invoice IRN rejection if e-invoicing applies to the transaction.
What Mistakes Should You Avoid With GST State Codes?
A handful of errors account for most of the confusion businesses run into here.
- Assuming a business’s billing address and its GST-registered state are always the same, when they can differ for businesses operating across multiple states.
- Manually typing a GSTIN into an invoice instead of copying it directly, which is how single-digit typos creep in.
- Not double-checking a buyer’s state code before applying CGST plus SGST or IGST on a new client’s very first invoice.
- Forgetting that a business with branches in different states needs a separate GSTIN, and therefore a separate state code, for each one.
Where Can You Verify GST State Code Details?
For anything beyond the reference list, these are the resources worth checking directly:
- GST e-Invoice Portal: Validates GSTINs and state codes during e-invoice generation
- CBIC GST Portal’s “Know Your Jurisdiction” tool: Confirms which zone, commissionerate, and range a GSTIN falls under
- GST Council notifications: The authoritative source for any future changes to state code allocations
Read More: GST Composition Scheme
Conclusion
A GST state code looks like a small technical detail until it’s the reason an invoice gets rejected or the wrong tax gets charged. Once you know how to read it inside a GSTIN, and where the historical quirks like code 25 and code 28 come from, cross-checking one becomes second nature.
For business owners, clean GST records matter well beyond invoicing accuracy, they’re often what a lender looks at first. At Lendingkart, we rely on verified GST data as part of our e-KYC process for collateral-free business loans and working capital loans, so a business with its GST details in order, correct state codes included, typically moves through our verification process faster when funding needs come up.
FAQs
- How do you find the state code in a GST number?
It’s always the first two digits of the GSTIN, right before the ten-character PAN block.
- What does state code 99 mean in GST?
It’s reserved for foreign entities registered under GST provisions like OIDAR, not for any Indian state or union territory.
- Which state has GST code 27?
GST state code 27 belongs to Maharashtra, so any GSTIN beginning with 27 is registered there.
- What is GST state code 29?
GST state code 29 belongs to Karnataka and appears as the first two digits of every Karnataka-registered GSTIN.
- Why is there no code 25 or 28 in the current list?
Code 25 (the old separate Daman and Diu code) was retired after its 2020 merger with Dadra and Nagar Haveli, and code 28 shifted after Telangana’s formation moved Andhra Pradesh to code 37.
- Can a business’s GST state code change after registration?
Not on its own. It’s tied to the state where the business registered, and any correction requires a formal amendment request through the GST portal.
- How does the GST state code affect e-way bill generation?
The supplier’s and recipient’s state codes determine whether a shipment is treated as intra-state or inter-state movement, which affects e-way bill requirements and validity period.
