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Official CBIC / GST Council Master Directory

GST State Code List & GSTIN Directory

Complete statutory directory of 2-digit GST state codes (01 to 37/38) and alpha abbreviations. Verify GSTIN state prefixes, determine Place of Supply (POS), and ensure accurate CGST/SGST/IGST tax billing.

37 Directory Entries28 States9 Union TerritoriesDownload PDF Chart
Showing 37 of 37 state & UT records•Official CBIC Directory
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SR.NO.STATE NAMEGSTIN First Two DigitSTATE CODEACTION
1
ANDAMAN AND NICOBAR ISLANDSUT
35AN
2
ANDHRA PRADESHState

Old Andhra Pradesh code prior to bifurcation

28AP
3
ANDHRA PRADESH (NEW)State

Post-bifurcation residuary Andhra Pradesh

37AD
4
ARUNACHAL PRADESHState
12AR
5
ASSAMState
18AS
6
BIHARState
10BH
7
CHANDIGARHUT
04CH
8
CHATTISGARHState
22CT
9
DADRA AND NAGAR HAVELIUT

Merged with Daman & Diu under Code 26 in 2020

26DN
10
DAMAN AND DIUUT

Merged with Dadra & Nagar Haveli (Code 26)

25DD
11
DELHIUT

UT with legislature (levies SGST)

07DL
12
GOAState
30GA
13
GUJARATState
24GJ
14
HARYANAState
06HR
15
HIMACHAL PRADESHState
02HP
16
JAMMU AND KASHMIRUT

UT with legislature (levies SGST)

01JK
17
JHARKHANDState
20JH
18
KARNATAKAState
29KA
19
KERALAState
32KL
20
LAKSHADWEEP ISLANDSUT
31LD
21
MADHYA PRADESHState
23MP
22
MAHARASHTRAState
27MH
23
MANIPURState
14MN
24
MEGHALAYAState
17ME
25
MIZORAMState
15MI
26
NAGALANDState
13NL
27
ODISHAState
21OR
28
PONDICHERRYUT

UT with legislature (levies SGST)

34PY
29
PUNJABState
03PB
30
RAJASTHANState
08RJ
31
SIKKIMState
11SK
32
TAMIL NADUState
33TN
33
TELANGANAState
36TS
34
TRIPURAState
16TR
35
UTTAR PRADESHState
09UP
36
UTTARAKHANDState
05UT
37
WEST BENGALState
19WB
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Statutory Notes & CBIC Amendments

  • Dadra & Nagar Haveli and Daman & Diu Merger (Code 26):Effective 26 January 2020, both Union Territories merged into one entity under GST State Code 26. Existing entities under Code 25 continue for historical reconciliation.
  • Ladakh Notified Code (Code 38):Post Jammu and Kashmir Reorganisation Act 2019, the new Union Territory of Ladakh was assigned GST State Code 38 (Alpha code: LA) effective 1 January 2020.
  • Andhra Pradesh Bifurcation (Code 28 vs 37):Code 28 was assigned to undivided Andhra Pradesh. When Telangana was formed with Code 36, residuary Andhra Pradesh was allocated new GST State Code 37 (AD).
  • Union Territories with Own Legislature:Delhi (07), Puducherry (34), and Jammu & Kashmir (01) have their own legislative assemblies and levy SGST, whereas other UTs levy UTGST.
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How State Codes Form Your 15-Digit GSTIN

Rule 8 CGST

Every GST Identification Number (GSTIN) follows a strict 15-character statutory format. The first 2 digits permanently define the state jurisdiction:

27State
ABCDE1234FSample PAN (10 Chars)
1Entity
ZStatic
5Check
01–02:State Code: Jurisdiction (e.g. 27 = Maharashtra).
03–12:PAN: 10-character Permanent Account Number.
13:Entity Code: Registration count in state (1–9, A–Z).
14–15:Z & Checksum: Default 'Z' + Mod-36 check digit.
Intra-State Supply

When supplier code = recipient code: split 50:50 into CGST + SGST.

Inter-State Supply

When supplier code ≠ recipient code: IGST applies in full (100%).

Verify & validate full 15-digit GSTIN checksum→
Statutory Compliance · CGST Act 2017

Understanding GST State Codes & Their Statutory Significance in India

Under the Indian Goods and Services Tax (GST) framework, every registered taxpayer is assigned a unique 15-character identifier known as the Goods and Services Tax Identification Number (GSTIN). The very first two digits of this registration number represent the official gst state code. Enacted under the Central Goods and Services Tax (CGST) Act, 2017, the gst state code serves as the fundamental administrative mechanism for determining tax jurisdiction, revenue sharing between the Central Government and states, and interstate supply tracking.

Under Section 31 of the CGST Act read with Rule 46 of the CGST Rules, 2017, every registered supplier issuing a tax invoice, bill of supply, debit note, or credit note is legally required to declare the 2-digit gst state code along with the state name. This requirement is vital for determining the Place of Supply (POS) and deciding whether an invoice attracts Intra-State GST (CGST + SGST or UTGST) or Inter-State GST (IGST). Maintaining an accurate gst state code list is essential for businesses, chartered accountants, and tax professionals to avoid invoice rejection, return discrepancies in Form GSTR-1, and Input Tax Credit (ITC) blockage in Form GSTR-2B.

Anatomy of a 15-Digit GSTIN: The Vital Role of the 2-Digit GST State Code

According to Rule 8 of the CGST Rules, 2017, every GSTIN is configured using a uniform alphanumeric structure across all Indian states and Union Territories. The 2-digit gst state code occupies the foundational position:

Digits 01–02GST State Code

Statutory state or UT jurisdiction code (e.g. 27 for Maharashtra, 07 for Delhi, 29 for Karnataka).

Digits 03–12PAN Number

10-character Permanent Account Number of the proprietor, firm, or company.

Digit 13Entity Code

Entity count assigned sequentially (1–9, then A–Z) for multiple registrations in the same state.

Digit 14Default 'Z'

Static character reserved by default under statutory GST numbering rules.

Digit 15Check Digit

Checksum character generated via the Mod-36 algorithm for error detection.

Because the gst state code occupies the leading positions (01 and 02), any error in verifying the state code results in an invalid GSTIN checksum, failing statutory validation on the GST portal, e-Way Bill system, and electronic invoicing portals.

Major Commercial Hubs & Key GST State Codes: A State-by-State Reference

India's diverse economic landscape features major commercial corridors, technology hubs, and manufacturing zones. When billing clients or onboarding vendors, businesses frequently search the gst code list to confirm state-specific codes. Below is an in-depth reference for key commercial powerhouses:

06 gst state codeHR · State

Haryana

The 06 gst state code governs Haryana, home to Gurugram's Fortune 500 tech parks, cyber hubs, and the Manesar-Faridabad automotive and manufacturing corridor. Invoicing under the 06 gst state code is essential for B2B tech and industrial supplies across the National Capital Region (NCR).

07 gst state codeDL · UT (Legislature)

Delhi (NCT)

The 07 gst state code represents the National Capital Territory of Delhi, India's premier wholesale, retail, and corporate service center. Although Delhi is a Union Territory, it has its own legislature, meaning intra-state sales under the 07 gst state code levy CGST + SGST (not UTGST).

08 gst state codeRJ · State

Rajasthan

The 08 gst state code applies to Rajasthan, celebrated for marble and stone quarries in Udaipur, gemstone trading in Jaipur, textile manufacturing in Bhilwara, and handicraft exports in Jodhpur. Proper usage of the 08 gst state code ensures accurate Place of Supply billing.

09 gst state codeUP · State

Uttar Pradesh

The 09 gst state code represents India's most populous consumer market and industrial powerhouse. Covering the Noida and Greater Noida electronics and IT corridors, Kanpur leather factories, and Moradabad brassware clusters, the 09 gst state code is among the most frequently checked codes in Indian supply chains.

24 gst state codeGJ · State

Gujarat

The 24 gst state code covers Gujarat, Western India's manufacturing and trading powerhouse. From Surat's synthetic textile and diamond hubs to Ahmedabad's pharmaceutical plants and Jamnagar's petrochemical complexes, the 24 gst state code is vital for domestic trade and SEZ transactions.

27 gst state codeMH · State

Maharashtra

Contributing the highest GST revenue in India, Maharashtra operates under the 27 gst state code. Encompassing Mumbai (the financial capital, corporate headquarters, BSE, and NSE), Pune's automotive/IT corridor, and industrial hubs in Nashik and Aurangabad, the 27 gst state code is central to corporate tax compliance.

29 gst state codeKA · State

Karnataka

The 29 gst state code represents Karnataka, the technology and startup capital of South Asia. Driven by Bengaluru (the "Silicon Valley of India," housing leading IT enterprises, SaaS companies, and aerospace majors), billing under the 29 gst state code governs technology services and software exports.

33 gst state codeTN · State

Tamil Nadu

The 33 gst state code identifies Tamil Nadu, South India's industrial and automotive giant. Covering Chennai's automobile factories and SaaS companies, Coimbatore's engineering works, and Tirupur's global knitwear clusters, the 33 gst state code is essential for B2B industrial billing.

36 gst state codeTS · State

Telangana

Created post the Andhra Pradesh bifurcation, the 36 gst state code belongs to Telangana. Centered around Hyderabad's "Genome Valley" pharmaceutical hub, Cyberabad IT corridors, and aerospace manufacturing, the 36 gst state code ensures accurate tax apportionment separate from residuary Andhra Pradesh (37).

Complete GST Code List: States vs. Union Territories & Tax Structure

Understanding the official gst code list requires knowing how Indian federal tax law treats states versus Union Territories. Within the statutory gst state code list, India's jurisdictions are divided into three clear categories:

Category 1

28 Full States

All 28 full states levy CGST (50%) + SGST (50%) on intra-state supplies. Inter-state trade across state boundaries is subject to 100% IGST under the IGST Act.

Category 2

3 UTs with Legislature

Delhi (07 gst state code), Puducherry (34), and Jammu & Kashmir (01) have elected legislative assemblies. Under GST law, they levy CGST + SGST (not UTGST).

Category 3

6 UTs without Legislature

Chandigarh (04), Ladakh (38), Andaman & Nicobar (35), Lakshadweep (31), and DNH-DD (26) do not have legislatures. Intra-state supplies are taxed as CGST + UTGST.

This distinction is crucial when preparing invoices, configuring ERP software (such as Tally, SAP, or Zoho Books), and filing monthly GST returns.

Place of Supply (POS) & Tax Determination: Intra-State vs. Inter-State Rules

The primary purpose of the 2-digit gst state code is to establish the legal Place of Supply under Sections 10, 11, 12, and 13 of the IGST Act, 2017:

Transaction TypeSupplier State Code vs POSApplicable Tax LevyExample Scenario
Intra-State (Same State)Supplier Code = POS Code50% CGST + 50% SGSTSupplier in Maharashtra (27) → Buyer in Maharashtra (27)
Intra-UT (UT without Legislature)Supplier Code = POS Code50% CGST + 50% UTGSTSupplier in Chandigarh (04) → Buyer in Chandigarh (04)
Inter-State (Different States)Supplier Code ≠ POS Code100% IGSTSupplier in Delhi (07) → Buyer in Karnataka (29)
SEZ Developer / Unit SupplyAny state to SEZ UnitZero-Rated / 100% IGSTSupplier in Gujarat (24) → SEZ unit in Gujarat (24)

When cross-referencing your supplier's invoice with our gst state code list, always ensure that the first two digits of their GSTIN match the state where the supply actually took place.

Statutory Amendments & Code History in the GST State Directory

Since the nationwide implementation of GST on 1st July 2017, the CBIC and the GST Council have enacted key amendments modifying the gst code list:

  • Dadra & Nagar Haveli and Daman & Diu Merger (Code 26): Effective 26th January 2020, both Union Territories merged into one entity under unified gst state code 26 (Alpha: DN). Existing entities under Code 25 were migrated to Code 26 for unified return filing.
  • Creation of Ladakh (Code 38): Under the Jammu and Kashmir Reorganisation Act, 2019, the new Union Territory of Ladakh was notified with gst state code 38 (Alpha: LA) effective 1st January 2020 via Notification No. 03/2020 - Central Tax.
  • Andhra Pradesh Bifurcation (Code 28 vs. 37): Code 28 was assigned to undivided Andhra Pradesh. When Telangana was formed with the 36 gst state code, residuary Andhra Pradesh was allocated the new gst state code 37 (Alpha: AD).

How to Rectify Wrong GST State Code Invoicing: Section 77 & Form GSTR-1

Entering an incorrect gst state code or misidentifying the Place of Supply can cause substantial compliance friction. Fortunately, the law provides statutory safeguards:

Section 77 CGST Act & Section 19 IGST Act

If a taxpayer erroneously pays CGST/SGST instead of IGST (or vice versa) due to a mistaken gst state code, they must pay the correct tax. Under Section 77, no interest penalty is charged on the late payment of the correct tax, and a full refund of the erroneously paid tax can be claimed under Section 54.

Table 9A Amendment in Form GSTR-1

To rectify an invoice with an incorrect gst state code, the supplier must report the amendment in Table 9A (Amended B2B Invoices) of the next Form GSTR-1. Once updated, the invoice correctly flows into the buyer's Form GSTR-2B, unblocking their Input Tax Credit.

Frequently Asked Questions

GST State Codes & Code Directory FAQ

Clear, authoritative answers to common questions regarding Indian GST codes, finding state codes, 15-digit GSTIN, and tax codes.

A GST code primarily refers to the statutory 2-digit numerical code assigned to each State and Union Territory in India under the Goods and Services Tax (GST) system. These state codes range from 01 to 38 (such as 07 for Delhi, 24 for Gujarat, and 27 for Maharashtra) and form the mandatory first two digits of every 15-digit GSTIN (Goods and Services Tax Identification Number). In a broader tax context, "GST code" may also refer to HSN (Harmonized System of Nomenclature) codes used to classify goods or SAC (Services Accounting Code) used to classify services to determine applicable GST tax slabs (0%, 5%, 12%, 18%, or 28%).
You can easily find a GST state code using any of the following methods: (1) From a GSTIN: Check the first two digits of any 15-digit GST number—for example, in GSTIN 27AAPFU0955L1ZV, the first two digits "27" represent Maharashtra. (2) Using Our State Code Directory: Use the search bar at the top of this page to search by State Name (e.g., "Karnataka"), 2-digit code (e.g., "29"), or alpha code (e.g., "KA"). (3) From a Tax Invoice: Check the "Place of Supply" or supplier/recipient address fields on any GST tax invoice, where Section 31 requires the 2-digit state code to be specified. (4) Official GST Portal: Search the taxpayer at services.gst.gov.in/services/searchtp to verify their registered state and state code.
To check which state a GST number belongs to: (1) Check the First 2 Digits: The first two digits of any 15-character GSTIN denote the state or Union Territory code (e.g., 06 is Haryana, 07 is Delhi, 08 is Rajasthan, 09 is Uttar Pradesh, 27 is Maharashtra, 29 is Karnataka, 33 is Tamil Nadu, and 36 is Telangana). (2) Use Our Instant Search: Type the 2-digit code or state name in the search box on this page or our GSTIN Validator tool to see the full state name, capital, and jurisdiction. (3) Verify on the GST Portal: Visit the official GST portal (gst.gov.in), navigate to "Search Taxpayer", and enter the GSTIN. The portal displays the taxpayer's legal name, principal place of business, and registered State/UT.
The GST state code is a unique two-digit numerical code assigned to each Indian State and Union Territory by the Central Board of Indirect Taxes and Customs (CBIC) based on the Indian Census 2011 classification. It serves as a foundational element of the GST framework under the CGST, SGST, and IGST Acts. The GST state code forms the first two digits of a taxpayer's GSTIN and defines the Place of Supply (POS). When the supplier's state code and the recipient's state code match, intra-state GST (CGST + SGST or UTGST) is charged; when they differ, inter-state GST (IGST) is charged.
In India's GST system, there are different categories of codes: (1) State & UT Codes: There are 37 active statutory GST state codes representing India's 28 States and 8 Union Territories (ranging numerically from 01 to 38, with Code 25 merged into Code 26 in 2020, Code 97 for Other Territory, and Code 99 for Centre Jurisdiction). (2) HSN Codes (Goods): There are over 19,000+ Harmonized System of Nomenclature (HSN) codes consisting of 2, 4, 6, or 8 digits used to classify commodities and determine their GST rate slabs. (3) SAC Codes (Services): There are hundreds of Services Accounting Codes (all starting with 99) used to categorize service supplies for GST billing.
The GST 15-digit number is the GSTIN (Goods and Services Tax Identification Number), a unique PAN-based alphanumeric identifier issued to every registered business in India. The 15 characters are structured as follows: (1) Digits 1–2: The 2-digit GST State Code (e.g., 27 for Maharashtra, 07 for Delhi). (2) Digits 3–12: The 10-character PAN (Permanent Account Number) of the entity or business owner. (3) Digit 13: Entity code representing the registration number of the same PAN holder within that state (1 to 9, then A to Z). (4) Digit 14: Default letter 'Z'. (5) Digit 15: An alphanumeric checksum digit used for computational error detection.
The term "GST list" usually refers to one of three official compliance directories published under the GST law: (1) GST State Code List: The complete list of 2-digit numerical and alphabetical codes for all 36+ Indian States and Union Territories (01 to 38) used for invoicing, GSTIN generation, and Place of Supply rules (available on this page). (2) GST Tariff / Rate List: The schedule of notified GST rate slabs (0%, 5%, 12%, 18%, 28%) mapped to specific HSN and SAC codes for all taxable goods and services. (3) GST Return Filing List: The statutory calendar of GST returns, including GSTR-1 (outward supplies), GSTR-3B (monthly summary), GSTR-4/CMP-08 (composition scheme), and GSTR-9 (annual return).
To find a GST tax code: (1) For State Tax Codes: Check the first two digits of your supplier's or buyer's GSTIN, or use the interactive state code search tool on this page to lookup any Indian State or UT. (2) For Product / HSN Codes: Use our HSN & SAC Code Finder tool (/tools/hsn-finder) or visit cbic-gst.gov.in to search by product name (e.g., "cotton", "electronics") to get the correct 4, 6, or 8-digit HSN code and its GST slab. (3) For Service / SAC Codes: Search the CBIC service tariff schedule under Chapter 99 to locate the 6-digit SAC code for your service category (e.g., 9983 for IT and professional services). (4) On Previous Invoices: Check the itemized table of previous purchase or sales invoices where HSN/SAC codes are mandatory under Rule 46.

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