A GST state code is a 2-digit number that forms the first two digits of every GSTIN. There are 38 active codes, one for each state and union territory in India, ranging from 01 (Jammu & Kashmir) to 38 (Ladakh).
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Complete GST State Code List (01 to 38)
Here is the full list of GST state codes with the state or union territory each one represents, along with the commonly used alpha (abbreviation) code.
| Code | State / Union Territory | Alpha Code | Type |
|---|---|---|---|
| 01 | Jammu & Kashmir | JK | UT |
| 02 | Himachal Pradesh | HP | State |
| 03 | Punjab | PB | State |
| 04 | Chandigarh | CH | UT |
| 05 | Uttarakhand | UK | State |
| 06 | Haryana | HR | State |
| 07 | Delhi | DL | UT |
| 08 | Rajasthan | RJ | State |
| 09 | Uttar Pradesh | UP | State |
| 10 | Bihar | BR | State |
| 11 | Sikkim | SK | State |
| 12 | Arunachal Pradesh | AR | State |
| 13 | Nagaland | NL | State |
| 14 | Manipur | MN | State |
| 15 | Mizoram | MZ | State |
| 16 | Tripura | TR | State |
| 17 | Meghalaya | ML | State |
| 18 | Assam | AS | State |
| 19 | West Bengal | WB | State |
| 20 | Jharkhand | JH | State |
| 21 | Odisha | OD | State |
| 22 | Chhattisgarh | CG | State |
| 23 | Madhya Pradesh | MP | State |
| 24 | Gujarat | GJ | State |
| 25 | Daman & Diu (discontinued) | DD | UT |
| 26 | Dadra & Nagar Haveli and Daman & Diu | DN | UT |
| 27 | Maharashtra | MH | State |
| 28 | Andhra Pradesh, undivided (discontinued) | AP | State |
| 29 | Karnataka | KA | State |
| 30 | Goa | GA | State |
| 31 | Lakshadweep | LD | UT |
| 32 | Kerala | KL | State |
| 33 | Tamil Nadu | TN | State |
| 34 | Puducherry | PY | UT |
| 35 | Andaman & Nicobar Islands | AN | UT |
| 36 | Telangana | TG | State |
| 37 | Andhra Pradesh | AP | State |
| 38 | Ladakh | LA | UT |
Two additional codes appear in GST system reporting outside this main list, covered separately below since sources disagree on exactly what they mean.
A few codes need extra context, since they trip people up more than the rest.
Why codes 25 and 28 are missing from new registrations
Code 25 was Daman & Diu’s original code, before it merged with Dadra & Nagar Haveli in 2020 to form a single union territory under code 26. Code 28 was undivided Andhra Pradesh’s code, before the state split in 2014 into Telangana (code 36) and the current Andhra Pradesh (code 37).
You won’t see 25 or 28 on any GSTIN issued today. If you come across them on an old invoice or a legacy document, that’s expected, they were valid at the time.
Why Telangana and Andhra Pradesh have two different codes
This is one of the most common points of confusion. When Andhra Pradesh was bifurcated in 2014, Telangana was carved out and given a fresh code, 36. Andhra Pradesh, the remaining state, was reassigned a new code, 37, rather than keeping its old one (28). So both states have codes that postdate the split, and neither uses 28 anymore.
Why Jammu & Kashmir and Ladakh have separate codes
Jammu & Kashmir kept its original code, 01, after Ladakh was carved out as a separate union territory in 2019. Ladakh received a new code, 38, the most recently added code in the list.
What codes 97 and 99 actually mean
You’ll see 97 and 99 referenced on many GST resources as part of the “state code” system, but they aren’t state or UT codes in the same sense as 01–38. They’re special-purpose codes used in GST system reporting for entities that don’t map to a specific Indian state.
Here’s where things get messy: different official-looking sources describe 97 and 99 differently. Some describe code 97 as “Other Territory” for businesses not registered under any particular state or UT. Others describe it as covering UN bodies or notified persons. Code 99 is even less consistent, described variously as “Centre Jurisdiction,” foreign entities and OIDAR (Online Information and Database Access or Retrieval) registrations, or foreign diplomatic missions, depending on the source.
Since even professional tax resources don’t agree, if you’re dealing with a GSTIN that starts with 97 or 99 and it matters for your compliance work, don’t rely on a summary like this one. Check directly with the GST portal or a tax professional for that specific case, since these codes apply to narrow, non-standard registration categories rather than everyday businesses.
Is 88 a valid GST state code?
No. Code 88 does not correspond to any state or union territory under the current GST framework and shouldn’t appear on a legitimate GSTIN. If you see a GSTIN starting with 88, treat it as invalid or worth double-checking before you rely on it for a transaction.
Why the alpha codes don’t always match
If you’ve seen different two-letter abbreviations for the same state across different sources, that’s not a typo on anyone’s part, both systems are genuinely in use. The ISO 3166-2:IN standard uses UK for Uttarakhand, OD for Odisha, and CG for Chhattisgarh. Older references and some state forms still use UA, OR, and CT for the same states. Telangana is commonly written as both TG and TS. None of this affects the numeric GST state code itself, only the letter abbreviation some tools display alongside it.
What Is a GST State Code
A GST state code identifies the state or union territory where a business is registered under GST. It’s not a random number. Codes were assigned largely following the older Census 2011 state codes, so they follow a rough geographic and administrative order rather than alphabetical order.
Every business that registers for GST gets a GSTIN, and the state code sits right at the start of it.
Where the State Code Appears in a GSTIN
A GSTIN has 15 characters, and the state code takes up the first two.
Example: 27AABCU9603R1ZN
- 27 – state code (Maharashtra)
- AABCU9603R – PAN of the business
- 1 – entity number, showing how many GST registrations the business holds against this PAN within that state
- Z – fixed by default
- N – check digit (used to validate the GSTIN)
If a GSTIN starts with 07, the business is registered in Delhi. If it starts with 33, it’s Tamil Nadu. You can read off the state directly from the table above without needing any tool.
Why the State Code Matters
The state code isn’t just an identifier sitting at the front of a number. It actively affects how GST is calculated and where compliance documents get routed.
- Determines the type of tax charged. If the supplier’s and buyer’s state codes match, the transaction is intra-state, and CGST plus SGST apply. If the codes differ, it’s inter-state, and IGST applies instead.
- Fixes jurisdiction. The state code tells you which state’s tax authority has jurisdiction over that particular GST registration, which matters for scrutiny, refunds, and audits.
- Feeds into returns. GSTR-1 and GSTR-3B both use place-of-supply logic that depends on the state code, since it decides how tax gets split between the centre and the state.
- Required for e-way bills. Origin and destination state codes on an e-way bill determine validity period and applicable rules for goods movement.
- Used in GSTIN verification. Anyone checking a GSTIN’s authenticity, a customer, a vendor, or a tax officer, can instantly tell which state a business operates from just by reading the first two digits.
Getting this wrong has real consequences. If a business charges CGST+SGST when it should have charged IGST (or the other way round), the mismatch usually surfaces during return filing or reconciliation, and fixing it after the fact is more work than getting it right upfront.
How to Find Your GST State Code
If you’re registering for GST and need to enter your state code, or you’re trying to verify someone else’s GSTIN, here’s how to go about it.
- Registering for the first time: the GST portal auto-populates the correct state code based on the state you select during registration. You don’t need to enter it manually.
- Checking an existing GSTIN: look at the first two digits and match them against the table above.
- Verifying a business you’re dealing with: cross-check the state code against the business’s stated address. A mismatch (say, the GSTIN starts with 27 but the invoice shows a Delhi address) is worth asking about before you proceed.
GST State Codes by Region (Quick Reference)
Grouping codes by region can help if you’re trying to place one you don’t immediately recognise.
North India: 01 (J&K), 02 (Himachal Pradesh), 03 (Punjab), 04 (Chandigarh), 05 (Uttarakhand), 06 (Haryana), 07 (Delhi), 08 (Rajasthan), 09 (Uttar Pradesh)
East and Northeast India: 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)
Central India: 22 (Chhattisgarh), 23 (Madhya Pradesh)
West India: 24 (Gujarat), 26 (Dadra & Nagar Haveli and Daman & Diu), 27 (Maharashtra), 30 (Goa)
South India: 29 (Karnataka), 31 (Lakshadweep), 32 (Kerala), 33 (Tamil Nadu), 34 (Puducherry), 35 (Andaman & Nicobar Islands), 36 (Telangana), 37 (Andhra Pradesh)
Frequently Asked Questions
What is a GST state code?
A GST state code is a 2-digit number assigned to each Indian state and union territory. It forms the first two digits of every GSTIN and shows where a business is registered.
How many GST state codes are there?
There are 38 codes in active use, numbered 01 to 38. Two older codes, 25 and 28, are discontinued and no longer issued.
What is the GST state code for Delhi?
07 is the GST state code for Delhi.
What is the GST state code for Maharashtra?
27 is the GST state code for Maharashtra.
What is the GST state code for Uttar Pradesh?
09 is the GST state code for Uttar Pradesh.
What is the GST state code for Karnataka?
29 is the GST state code for Karnataka.
What is the GST state code for Andhra Pradesh?
37 is the current GST state code for Andhra Pradesh. Code 28 was used for undivided Andhra Pradesh before the 2014 split and is no longer valid.
What is the GST state code for Telangana?
36 is the GST state code for Telangana.
What is the GST state code for Madhya Pradesh?
23 is the GST state code for Madhya Pradesh.
What is the GST state code for Odisha?
21 is the GST state code for Odisha.
Why is code 25 not on the current list?
Code 25 belonged to Daman & Diu before it merged with Dadra & Nagar Haveli in 2020. The merged union territory now uses code 26.
Can two states share the same GST state code?
No. Each state code is unique to one state or union territory.
Is the GST state code the same as the PAN state code?
No, they’re different systems. The GST state code is specific to GST registration and appears in the GSTIN. It isn’t derived from your PAN and won’t necessarily match any state reference on your PAN card.
How do I find the state code from a GSTIN?
Look at the first two digits of the 15-digit GSTIN and match them against the state code list above.
What is the GST state code for Chandigarh?
04 is the GST state code for Chandigarh.
What is the 88 GST state code?
There isn’t one. Code 88 isn’t assigned to any state or union territory under the current GST framework.
Can the state code in a GSTIN be changed later?
No. Once a GSTIN is issued, its state code is fixed. If a business relocates its principal place of business to a different state, it needs a fresh GST registration in the new state rather than an update to the existing one.
This article is for informational purposes only and is not investment or tax advice. Consult a qualified professional for decisions specific to your situation.
