{"id":5411,"date":"2022-05-18T07:59:33","date_gmt":"2022-05-18T07:59:33","guid":{"rendered":"https:\/\/www.indifi.com\/blog\/?p=5411"},"modified":"2026-06-18T08:01:03","modified_gmt":"2026-06-18T08:01:03","slug":"jurisdiction-of-gst-state-code-list","status":"publish","type":"post","link":"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/","title":{"rendered":"GST State Code List 2026: All 37 States &amp; UTs with Jurisdiction: Complete Guide"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"273\" src=\"https:\/\/www.indifi.com\/blog\/wp-content\/uploads\/2022\/05\/GST-1-500x273.jpg\" alt=\"\" class=\"wp-image-15284\" srcset=\"https:\/\/www.indifi.com\/blog\/wp-content\/uploads\/2022\/05\/GST-1-500x273.jpg 500w, https:\/\/www.indifi.com\/blog\/wp-content\/uploads\/2022\/05\/GST-1-768x419.jpg 768w, https:\/\/www.indifi.com\/blog\/wp-content\/uploads\/2022\/05\/GST-1.jpg 1024w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>Key Takeaways<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Every GSTIN in India begins with a two-digit GST state code that identifies the taxpayer&#8217;s registered state or UT.<\/li>\n\n\n\n<li>As of FY 2025\u201326, there are 37 active GST state codes from 01 (Jammu and Kashmir) to 38 (Ladakh).<\/li>\n\n\n\n<li>Following the J&amp;K bifurcation in October 2019, Ladakh was assigned code 38 while J&amp;K retained code 01.<\/li>\n\n\n\n<li>Daman and Diu (code 25) was merged with Dadra and Nagar Haveli under code 26 in January 2020.<\/li>\n\n\n\n<li>Using an incorrect state code on an invoice can lead to ITC mismatches and errors in return filing.<\/li>\n<\/ul>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#What_is_GSTIN\" >What is GSTIN?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#Complete_GST_State_Code_List_2026_All_37_States_and_UTs\" >Complete GST State Code List 2026: All 37 States and UTs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#Understanding_GST_State_Codes\" >Understanding GST State Codes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#Understanding_GST_State_Codes-2\" >Understanding GST State Codes<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#How_the_State_Code_Determines_the_Type_of_GST_Charged\" >How the State Code Determines the Type of GST Charged<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#Objective_of_GST_State_Code\" >Objective of GST State Code<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#What_Is_GST_jurisdiction\" >What Is GST jurisdiction?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#_Where_State_Codes_Are_Essential_in_GST\" >\u00a0Where State Codes Are Essential in GST<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#1_GST_Registration\" >1. GST Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#2_GST_Invoices_and_e-Invoicing\" >2. GST Invoices and e-Invoicing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#3_GSTR-1_and_GSTR-3B_Return_Reporting\" >3. GSTR-1 and GSTR-3B Return Reporting<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#The_GST_Identification_Number_GSTIN_Format\" >The GST Identification Number (GSTIN) Format<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#How_to_Find_Your_GST_Jurisdiction\" >How to Find Your GST Jurisdiction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#FAQ\" >FAQ<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#What_is_the_GST_state_code_for_Maharashtra\" >What is the GST state code for Maharashtra?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#How_do_I_use_the_GST_state_code_on_my_invoice\" >How do I use the GST state code on my invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#What_is_the_GST_state_code_for_Delhi\" >What is the GST state code for Delhi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#Where_can_I_officially_verify_GST_state_codes\" >Where can I officially verify GST state codes?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#What_is_a_GST_State_Code\" >What is a GST State Code?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#What_does_GST_state_code_26_represent\" >What does GST state code 26 represent?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.indifi.com\/blog\/jurisdiction-of-gst-state-code-list\/#What_does_GST_state_code_37_represent\" >What does GST state code 37 represent?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_GSTIN\"><\/span>What is GSTIN?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">GSTIN stands for Goods and Services Tax Identification Number. It is a unique 15-digit alphanumeric identifier assigned to every taxpayer registered under India&#8217;s GST system, as per the CGST Act, 2017. The first two digits of a GSTIN represent the GST state code of the state or UT where the business is registered.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Example: A GSTIN beginning with 27 belongs to a Maharashtra-registered entity. A GSTIN beginning with 07 belongs to Delhi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Also Read: <a href=\"https:\/\/www.indifi.com\/blog\/new-gst-rates-in-2022\/\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"https:\/\/www.indifi.com\/blog\/new-gst-rates-in-2022\/\">New GST Rates In 2022<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Complete_GST_State_Code_List_2026_All_37_States_and_UTs\"><\/span><strong>Complete GST State Code List 2026: All 37 States and UTs<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The table below lists all active GST state codes for FY 2025\u201326. Data sourced from the Central Board of Indirect Taxes and Customs (CBIC) and verified against gst.gov.in.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>GST State Code<\/strong><\/th><th><strong>State \/ Union Territory<\/strong><\/th><th><strong>GST Zone \/ Jurisdiction<\/strong><\/th><\/tr><\/thead><tbody><tr><td>01<\/td><td>Jammu and Kashmir (UT with legislature)<\/td><td>North Zone<\/td><\/tr><tr><td>02<\/td><td>Himachal Pradesh<\/td><td>North Zone<\/td><\/tr><tr><td>03<\/td><td>Punjab<\/td><td>North Zone<\/td><\/tr><tr><td>04<\/td><td>Chandigarh (UT)<\/td><td>North Zone<\/td><\/tr><tr><td>05<\/td><td>Uttarakhand<\/td><td>North Zone<\/td><\/tr><tr><td>06<\/td><td>Haryana<\/td><td>North Zone<\/td><\/tr><tr><td>07<\/td><td>Delhi (UT)<\/td><td>North Zone<\/td><\/tr><tr><td>08<\/td><td>Rajasthan<\/td><td>North Zone<\/td><\/tr><tr><td>09<\/td><td>Uttar Pradesh<\/td><td>North Zone<\/td><\/tr><tr><td>10<\/td><td>Bihar<\/td><td>East Zone<\/td><\/tr><tr><td>11<\/td><td>Sikkim<\/td><td>East Zone<\/td><\/tr><tr><td>12<\/td><td>Arunachal Pradesh<\/td><td>North East Zone<\/td><\/tr><tr><td>13<\/td><td>Nagaland<\/td><td>North East Zone<\/td><\/tr><tr><td>14<\/td><td>Manipur<\/td><td>North East Zone<\/td><\/tr><tr><td>15<\/td><td>Mizoram<\/td><td>North East Zone<\/td><\/tr><tr><td>16<\/td><td>Tripura<\/td><td>North East Zone<\/td><\/tr><tr><td>17<\/td><td>Meghalaya<\/td><td>North East Zone<\/td><\/tr><tr><td>18<\/td><td>Assam<\/td><td>North East Zone<\/td><\/tr><tr><td>19<\/td><td>West Bengal<\/td><td>East Zone<\/td><\/tr><tr><td>20<\/td><td>Jharkhand<\/td><td>East Zone<\/td><\/tr><tr><td>21<\/td><td>Odisha<\/td><td>East Zone<\/td><\/tr><tr><td>22<\/td><td>Chhattisgarh<\/td><td>Central Zone<\/td><\/tr><tr><td>23<\/td><td>Madhya Pradesh<\/td><td>Central Zone<\/td><\/tr><tr><td>24<\/td><td>Gujarat<\/td><td>West Zone<\/td><\/tr><tr><td>25<\/td><td>Daman and Diu (discontinued \u2014 merged into code 26, Jan 2020)<\/td><td>West Zone<\/td><\/tr><tr><td>26<\/td><td>Dadra and Nagar Haveli and Daman and Diu (UT \u2014 merged Jan 2020)<\/td><td>West Zone<\/td><\/tr><tr><td>27<\/td><td>Maharashtra<\/td><td>West Zone<\/td><\/tr><tr><td>28<\/td><td>Andhra Pradesh (undivided \u2014 legacy code, pre-2014)<\/td><td>South Zone<\/td><\/tr><tr><td>29<\/td><td>Karnataka<\/td><td>South Zone<\/td><\/tr><tr><td>30<\/td><td>Goa<\/td><td>West Zone<\/td><\/tr><tr><td>31<\/td><td>Lakshadweep (UT)<\/td><td>South Zone<\/td><\/tr><tr><td>32<\/td><td>Kerala<\/td><td>South Zone<\/td><\/tr><tr><td>33<\/td><td>Tamil Nadu<\/td><td>South Zone<\/td><\/tr><tr><td>34<\/td><td>Puducherry (UT)<\/td><td>South Zone<\/td><\/tr><tr><td>35<\/td><td>Andaman and Nicobar Islands (UT)<\/td><td>South Zone<\/td><\/tr><tr><td>36<\/td><td>Telangana<\/td><td>South Zone<\/td><\/tr><tr><td>37<\/td><td>Andhra Pradesh (residual \u2014 post-2014 bifurcation)<\/td><td>South Zone<\/td><\/tr><tr><td>38<\/td><td>Ladakh (UT without legislature \u2014 added Oct 2019)<\/td><td>North Zone<\/td><\/tr><tr><td>97<\/td><td>Other Territory<\/td><td>\u2014<\/td><\/tr><tr><td>99<\/td><td>Centre Jurisdiction<\/td><td>\u2014<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Notes on key code changes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Code 01 \u2014 Jammu and Kashmir: Retains code 01 as a UT with legislature following the J&amp;K Reorganisation Act, 2019.<\/li>\n\n\n\n<li>Code 38 \u2014 Ladakh: Assigned as a new UT (without legislature) upon bifurcation from J&amp;K on 31 October 2019.<\/li>\n\n\n\n<li>Code 25 \u2014 Daman and Diu: Discontinued after the administrative merger with Dadra and Nagar Haveli in January 2020. Existing legacy GSTINs under code 25 remain valid.<\/li>\n\n\n\n<li>Code 26 \u2014 Dadra and Nagar Haveli and Daman and Diu: Active code for the merged UT.<\/li>\n\n\n\n<li>Code 28 \u2014 Andhra Pradesh (undivided): A legacy code from before the 2014 bifurcation. New registrations use code 37.<\/li>\n\n\n\n<li>Code 37 \u2014 Andhra Pradesh (residual): The current active code for Andhra Pradesh post-bifurcation.<\/li>\n\n\n\n<li>Code 97 \u2014 Other Territory: Used for supplies to locations outside India but within customs territory, and for UN bodies.<\/li>\n\n\n\n<li>Code 99 \u2014 Centre Jurisdiction: Used for foreign service providers registered under OIDAR and similar central-jurisdiction cases.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Understanding_GST_State_Codes\"><\/span>Understanding GST State Codes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Let&#8217;s start by setting the context. The Goods and Services Tax Identification Number (GSTIN) is a unique identifier consisting of 15 characters. It&#8217;s assigned to every taxpayer registered under India&#8217;s Goods and Services Tax (GST) system. This identifier includes a state code, PAN-based taxpayer identification, business entity details, and a verification digit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The first two digits of the GSTIN represent the GST State Code. This code is crucial for various transactions and filings, ensuring a standardized and transparent tax administration system. Each state and Union Territory in India has its own unique code, which helps quickly identify the taxpayer&#8217;s geographical location. For example, the GST state code 32 is assigned to Kerala, while Delhi&#8217;s state code is 07.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Also Read:- <a href=\"https:\/\/www.indifi.com\/blog\/how-to-check-a-fake-gst-bill-invoice\/\">How To Check A Fake GST Bill\/Invoice?<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The GST state code list comes with alphabetical codes, as mentioned below.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>STATE NAME<\/strong><\/td><td><strong>STATE CODE<\/strong><\/td><td>Alpha Code<\/td><\/tr><tr><td>JAMMU AND KASHMIR<\/td><td>1<\/td><td>JK<\/td><\/tr><tr><td>HIMACHAL PRADESH<\/td><td>2<\/td><td>HP<\/td><\/tr><tr><td>PUNJAB<\/td><td>3<\/td><td>PB<\/td><\/tr><tr><td>CHANDIGARH<\/td><td>4<\/td><td>CH<\/td><\/tr><tr><td>UTTARAKHAND<\/td><td>5<\/td><td>UA<\/td><\/tr><tr><td>HARYANA<\/td><td>6<\/td><td>HR<\/td><\/tr><tr><td>DELHI<\/td><td>7<\/td><td>DL<\/td><\/tr><tr><td>RAJASTHAN<\/td><td>8<\/td><td>RJ<\/td><\/tr><tr><td>UTTAR PRADESH<\/td><td>9<\/td><td>UP<\/td><\/tr><tr><td>BIHAR<\/td><td>10<\/td><td>BR<\/td><\/tr><tr><td>SIKKIM<\/td><td>11<\/td><td>SK<\/td><\/tr><tr><td>ARUNACHAL PRADESH<\/td><td>12<\/td><td>AP<\/td><\/tr><tr><td>NAGALAND<\/td><td>13<\/td><td>NL<\/td><\/tr><tr><td>MANIPUR<\/td><td>14<\/td><td>MN<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>STATE NAME<\/strong><\/td><td><strong>STATE CODE<\/strong><\/td><\/tr><tr><td>MIZORAM<\/td><td>15<\/td><\/tr><tr><td>TRIPURA<\/td><td>16<\/td><\/tr><tr><td>MEGHALAYA<\/td><td>17<\/td><\/tr><tr><td>ASSAM<\/td><td>18<\/td><\/tr><tr><td>WEST BENGAL<\/td><td>19<\/td><\/tr><tr><td>JHARKHAND<\/td><td>20<\/td><\/tr><tr><td>ODISHA<\/td><td>21<\/td><\/tr><tr><td>CHATTISGARH<\/td><td>22<\/td><\/tr><tr><td>MADHYA PRADESH<\/td><td>23<\/td><\/tr><tr><td>GUJARAT<\/td><td>24<\/td><\/tr><tr><td>DADRA AND NAGAR HAVELI AND DAMAN AND DIU<\/td><td>26<\/td><\/tr><tr><td>MAHARASHTRA<\/td><td>27<\/td><\/tr><tr><td>ANDHRA PRADESH (BEFORE DIVISION)<\/td><td>28<\/td><\/tr><tr><td>KARNATAKA<\/td><td>29<\/td><\/tr><tr><td>GOA&nbsp;&nbsp;<\/td><td>30<\/td><\/tr><tr><td>LAKSHADWEEP<\/td><td>31<\/td><\/tr><tr><td>KERALA<\/td><td>32<\/td><\/tr><tr><td>TAMIL NADU<\/td><td>33<\/td><\/tr><tr><td>PUDUCHERRY<\/td><td>34<\/td><\/tr><tr><td>ANDAMAN AND NICOBAR ISLANDS<\/td><td>35<\/td><\/tr><tr><td>TELANGANA<\/td><td>36<\/td><\/tr><tr><td>ANDHRA PRADESH (NEWLY ADDED)<\/td><td>37<\/td><\/tr><tr><td>LADAKH (NEWLY ADDED)<\/td><td>38<\/td><\/tr><tr><td>OTHER TERRITORY &nbsp; &nbsp; &nbsp;<\/td><td>97<\/td><\/tr><tr><td>CENTRE JURISDICTION<\/td><td>99<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Also Read:&nbsp;<a href=\"https:\/\/www.indifi.com\/blog\/all-about-gst-gst-full-form-meaning-types-of-gst-in-india-what-is-cgst-sgst-and-igst\/\" target=\"_blank\" rel=\"noreferrer noopener\">All About GST, GST Full Form &amp; Meaning, Types Of GST In India \u2013 What Is CGST, SGST, And IGST?<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Understanding_GST_State_Codes-2\"><\/span><strong>Understanding GST State Codes<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The GST state code is derived from the Indian Census and was adopted into the GST framework when GST came into effect in July 2017. Each state and UT received a unique two-digit code. The first two digits of any GSTIN instantly tell you which state or UT that business is registered in.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_the_State_Code_Determines_the_Type_of_GST_Charged\"><\/span><strong>How the State Code Determines the Type of GST Charged<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The GST state code plays a direct role in deciding whether CGST + SGST or IGST applies to a transaction:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Different state codes for buyer and supplier: Inter-state supply \u2014 IGST applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Same state code for buyer and supplier: Intra-state supply \u2014 CGST and SGST (or UTGST for UTs without legislature) apply.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Objective_of_GST_State_Code\"><\/span>Objective of GST State Code<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Determining the correct GST component (IGST, SGST, or CGST) to be levied on each transaction.<\/li>\n\n\n\n<li>Identifying the &#8216;place of supply&#8217; for every GST invoice, which is embedded in the buyer&#8217;s GSTIN.<\/li>\n\n\n\n<li>Enabling separate GST registration for businesses with operations across multiple states.<\/li>\n\n\n\n<li>Supporting accurate GSTR-1 and GSTR-3B return filings, particularly for B2B transactions.<\/li>\n\n\n\n<li>Facilitating ITC (Input Tax Credit) reconciliation through GSTR-2A and GSTR-2B matching.<\/li>\n<\/ol>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/www.indifi.com\/business-loan\"><img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"91\" src=\"https:\/\/www.indifi.com\/blog\/wp-content\/uploads\/2024\/01\/Loan-to-Expand-Your-Business-500x91.jpg\" alt=\"\" class=\"wp-image-6696\" srcset=\"https:\/\/www.indifi.com\/blog\/wp-content\/uploads\/2024\/01\/Loan-to-Expand-Your-Business-500x91.jpg 500w, https:\/\/www.indifi.com\/blog\/wp-content\/uploads\/2024\/01\/Loan-to-Expand-Your-Business.jpg 716w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><\/a><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_GST_jurisdiction\"><\/span>What Is GST jurisdiction?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">GST jurisdiction determines which tax authority \u2014 Central or State \u2014 administers a taxpayer&#8217;s GST registration. The Central Board of Indirect Taxes and Customs (CBIC) oversees Central jurisdiction, while each state&#8217;s commercial tax department oversees State jurisdiction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers with a turnover below INR 1.5 crore are generally split 90:10 between State and Central jurisdiction through randomised allocation. Taxpayers above INR 1.5 crore are allocated 50:50. To find your specific jurisdiction, use the CBIC portal: cbic-gst.gov.in &gt; Know Your Jurisdiction.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"_Where_State_Codes_Are_Essential_in_GST\"><\/span>\u00a0<strong>Where State Codes Are Essential in GST<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_GST_Registration\"><\/span><strong>1. GST Registration<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">When applying for GST registration, the applicant&#8217;s state code is embedded into the GSTIN issued by the department. Businesses with branches in multiple states must obtain a separate GSTIN for each state \u2014 one GSTIN per state applies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_GST_Invoices_and_e-Invoicing\"><\/span><strong>2. GST Invoices and e-Invoicing<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Valid GSTINs of the buyer, seller, and consignee \u2014 each carrying their respective state codes \u2014 are mandatory fields on every GST invoice and e-invoice. The state codes help the system determine whether IGST or CGST\/SGST applies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_GSTR-1_and_GSTR-3B_Return_Reporting\"><\/span><strong>3. GSTR-1 and GSTR-3B Return Reporting<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">B2B invoice details, including GSTINs with embedded state codes, must be reported in GSTR-1 or IFF filings. These are then auto-populated into the buyer&#8217;s GSTR-2A and GSTR-2B for ITC reconciliation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_GST_Identification_Number_GSTIN_Format\"><\/span><strong>The GST Identification Number (GSTIN) Format<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A GSTIN is a 15-digit alphanumeric identifier with the following structure:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Digits 1\u20132: GST State Code (e.g., 27 for Maharashtra, 07 for Delhi).<\/li>\n\n\n\n<li>Digits 3\u201312: PAN number of the registered taxpayer.<\/li>\n\n\n\n<li>Digit 13: Entity number \u2014 the count of registrations under the same PAN in the same state.<\/li>\n\n\n\n<li>Digit 14: Defaults to &#8216;Z&#8217; \u2014 reserved for future use by GST authorities.<\/li>\n\n\n\n<li>Digit 15: Check digit \u2014 an alphanumeric character used to validate the GSTIN.<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.indifi.com\/business-loan\"><img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"91\" src=\"https:\/\/www.indifi.com\/blog\/wp-content\/uploads\/2021\/09\/Business-Loan-500x91.jpg\" alt=\"Business-Loan\" class=\"wp-image-4591\" srcset=\"https:\/\/www.indifi.com\/blog\/wp-content\/uploads\/2021\/09\/Business-Loan-500x91.jpg 500w, https:\/\/www.indifi.com\/blog\/wp-content\/uploads\/2021\/09\/Business-Loan.jpg 716w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Also Read:&nbsp;<a href=\"https:\/\/www.indifi.com\/blog\/gstin-what-is-gstin-number-check-verify-gstin-uin-number-online\/\">GSTIN: What Is GSTIN Number? \u2013 Check &amp; Verify GSTIN\/UIN Number Online?<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Find_Your_GST_Jurisdiction\"><\/span><strong>How to Find Your GST Jurisdiction<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Visit the CBIC portal at cbic-gst.gov.in.<\/li>\n\n\n\n<li>Navigate to the &#8216;Know Your Jurisdiction&#8217; section under the Services tab.<\/li>\n\n\n\n<li>Select your state from the list on the left.<\/li>\n\n\n\n<li>Choose your zone, commissionerate, and division from the drop-down menus.<\/li>\n\n\n\n<li>The system will display your range and jurisdiction details.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Also Read:\u00a0<a href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/\" target=\"_blank\" rel=\"noreferrer noopener\">GST Return \u2013 What Is GST Return? Who Should File, Due Dates &amp; Types Of GST Returns?<\/a>\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQ\"><\/span>FAQ<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_GST_state_code_for_Maharashtra\"><\/span><strong>What is the GST state code for Maharashtra?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The GST state code for Maharashtra is 27. Any GSTIN beginning with 27 belongs to an entity registered in Maharashtra. Maharashtra is one of the highest-volume states for GST registrations in India. For reference, a typical Maharashtra GSTIN looks like: 27AAXXX1234A1Z5.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_do_I_use_the_GST_state_code_on_my_invoice\"><\/span><strong>How do I use the GST state code on my invoice?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You do not enter the state code manually on your invoice. The state code is automatically embedded in the GSTIN of both the supplier and buyer. When you enter the GSTINs on your invoice, the GST system reads the first two digits to determine the place of supply and applies the correct tax \u2014 CGST + SGST for intra-state, or IGST for inter-state transactions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_GST_state_code_for_Delhi\"><\/span><strong>What is the GST state code for Delhi?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The GST state code for Delhi is 07. Delhi is a UT with its own state-level GST administration. Any GSTIN starting with 07 \u2014 for example, 07AAXXX1234A1Z5 \u2014 belongs to a Delhi-registered business. Both CGST and SGST apply to intra-UT transactions in Delhi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Where_can_I_officially_verify_GST_state_codes\"><\/span><strong>Where can I officially verify GST state codes?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">GST state codes are maintained and published by the Central Board of Indirect Taxes and Customs (CBIC). The authoritative source is the official GST portal at gst.gov.in. You can also verify any GSTIN \u2014 and its embedded state code \u2014 through the &#8216;Search Taxpayer&#8217; tool on gst.gov.in. For jurisdiction details, use cbic-gst.gov.in.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_a_GST_State_Code\"><\/span><strong>What is a GST State Code?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A GST state code is a unique two-digit number assigned to every state and UT in India under the GST system. Derived from the 2011 Census framework, it forms the first two digits of every GSTIN and is used across GST registration, invoicing, e-invoicing, and return filing.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_does_GST_state_code_26_represent\"><\/span><strong>What does GST state code 26 represent?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Code 26 represents the merged UT of Dadra and Nagar Haveli and Daman and Diu, following their administrative merger in January 2020. Code 25 (the old Daman and Diu code) was discontinued after the merger, though legacy GSTINs under code 25 remain in the system.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_does_GST_state_code_37_represent\"><\/span><strong>What does GST state code 37 represent?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Code 37 represents the residual Andhra Pradesh state following the 2014 bifurcation that created Telangana (code 36). All new Andhra Pradesh GST registrations use code 37. Code 28 was the old undivided Andhra Pradesh code and is now a legacy identifier.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>DISCLAIMER<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Indifi Technologies Private Limited produces this content for informational purposes only. It does not constitute financial advice, a loan offer, or a guarantee of loan approval. All loans are subject to the lending partner&#8217;s credit assessment, eligibility criteria, and terms and conditions. Interest rates, loan amounts, and tenures are indicative and may vary. Past disbursement timelines are not a guarantee of future processing times. Indifi Technologies Private Limited is a loan origination platform and does not provide loans directly. Lending partners are regulated entities in accordance with applicable RBI guidelines. GST code data is sourced from CBIC\/gst.gov.in and is current as of FY 2025\u201326.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Key Takeaways What is GSTIN? GSTIN stands for Goods and Services Tax Identification Number. It is a unique 15-digit alphanumeric identifier assigned to every taxpayer registered under India&#8217;s GST system, as per the CGST Act, 2017. The first two digits of a GSTIN represent the GST state code of the state or UT where the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5412,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[808],"tags":[],"class_list":["post-5411","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.indifi.com\/blog\/wp-json\/wp\/v2\/posts\/5411","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.indifi.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.indifi.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.indifi.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.indifi.com\/blog\/wp-json\/wp\/v2\/comments?post=5411"}],"version-history":[{"count":22,"href":"https:\/\/www.indifi.com\/blog\/wp-json\/wp\/v2\/posts\/5411\/revisions"}],"predecessor-version":[{"id":15285,"href":"https:\/\/www.indifi.com\/blog\/wp-json\/wp\/v2\/posts\/5411\/revisions\/15285"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.indifi.com\/blog\/wp-json\/wp\/v2\/media\/5412"}],"wp:attachment":[{"href":"https:\/\/www.indifi.com\/blog\/wp-json\/wp\/v2\/media?parent=5411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.indifi.com\/blog\/wp-json\/wp\/v2\/categories?post=5411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.indifi.com\/blog\/wp-json\/wp\/v2\/tags?post=5411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}