Every GSTIN in India begins with a two-digit number. That number is the GST state code – and it determines everything from how your tax is calculated to which state authority oversees your registration. Most business owners only look it up when they need to fill a form or verify a vendor GSTIN. But if you operate across states, understanding state codes becomes a core compliance requirement, not just a lookup exercise.
India has 28 states and 8 union territories, each with a unique two-digit code under the GST framework. These codes were adopted from the 2011 Census codification and baked into the GSTIN structure from day one. The codes do not change often – but when they do (Ladakh in 2019, for instance), businesses with registrations in those states need to update their records accordingly.
This guide covers the complete GST state code list for all 37 states and UTs, explains how the state code fits into the 15-digit GSTIN, and walks through why getting this right matters for invoicing, ITC claims, and multi-state GST registration.
What is a GST state code?
A GST state code is a two-digit numeric identifier assigned to every state and union territory in India under the Goods and Services Tax framework. It occupies the first two positions of the GSTIN (GST Identification Number) – the 15-digit registration number assigned to every registered taxpayer.
The GSTIN format breaks down like this:
- Digits 1-2: State code
- Digits 3-12: PAN (Permanent Account Number) of the taxpayer
- Digit 13: Entity number (for businesses with multiple registrations in the same state)
- Digit 14: Default letter Z
- Digit 15: Checksum digit
For example, a GSTIN like 27AAXXX1234A1Z5 starts with 27 – that is Maharashtra’s state code. A GSTIN starting with 07 belongs to a Delhi-registered entity. A GSTIN starting with 29 is Karnataka.
This placement is not arbitrary. GST law requires businesses to register separately in each state where they have a place of business. Each registration gets its own GSTIN with the corresponding state code. The state code ties the registration to the right tax jurisdiction – ensuring that CGST and SGST flow to the correct state government, or IGST is applied when goods or services cross state lines.
Complete GST state code list – all 37 states and union territories
Below is the complete GST state code list as per the GST Act. Note that Daman and Diu and Dadra and Nagar Haveli were merged in January 2020 and now share code 26. Ladakh was bifurcated from Jammu and Kashmir in 2019 and assigned code 38, while J and K retained code 01.
| GST state code | State / Union territory | Type |
|---|---|---|
| 01 | Jammu and Kashmir | UT |
| 02 | Himachal Pradesh | State |
| 03 | Punjab | State |
| 04 | Chandigarh | UT |
| 05 | Uttarakhand | State |
| 06 | Haryana | State |
| 07 | Delhi | UT |
| 08 | Rajasthan | State |
| 09 | Uttar Pradesh | State |
| 10 | Bihar | State |
| 11 | Sikkim | State |
| 12 | Arunachal Pradesh | State |
| 13 | Nagaland | State |
| 14 | Manipur | State |
| 15 | Mizoram | State |
| 16 | Tripura | State |
| 17 | Meghalaya | State |
| 18 | Assam | State |
| 19 | West Bengal | State |
| 20 | Jharkhand | State |
| 21 | Odisha | State |
| 22 | Chhattisgarh | State |
| 23 | Madhya Pradesh | State |
| 24 | Gujarat | State |
| 25 | Daman and Diu (legacy code – merged) | UT (merged) |
| 26 | Dadra and Nagar Haveli and Daman and Diu | UT |
| 27 | Maharashtra | State |
| 28 | Andhra Pradesh (pre-bifurcation – legacy) | State |
| 29 | Karnataka | State |
| 30 | Goa | State |
| 31 | Lakshadweep | UT |
| 32 | Kerala | State |
| 33 | Tamil Nadu | State |
| 34 | Puducherry | UT |
| 35 | Andaman and Nicobar Islands | UT |
| 36 | Telangana | State |
| 37 | Andhra Pradesh (new) | State |
| 38 | Ladakh | UT |
| 97 | Other Territory | – |
| 99 | Other Country (used for imports) | – |
Quick note on Andhra Pradesh: The state appears twice in GST records. Code 28 was the old undivided Andhra Pradesh before Telangana was carved out in 2014. After reorganisation, Telangana got code 36 and the residual Andhra Pradesh got code 37. Existing GSTINs starting with 28 are from that legacy period.
How to identify your state code on a GSTIN
Reading a GSTIN is straightforward once you know the structure. Take the first two digits – that is your state code. Everything after that follows the PAN-based structure.
- 27AAACP1234A1Z1 – Maharashtra (27)
- 06BBBCD5678B1Z3 – Haryana (06)
- 33CCCEF9012C1Z5 – Tamil Nadu (33)
- 07DDDGH3456D1Z7 – Delhi (07)
- 29EEEIJ7890E1Z9 – Karnataka (29)
If you are verifying a vendor GSTIN, cross-check the first two digits against the state code list above. If a vendor claims to be based in Karnataka but their GSTIN starts with 27 (Maharashtra), that is a mismatch worth flagging – it could mean the registration is under a different entity, or it could be incorrect information on the invoice.
You can verify any GSTIN on the official GST portal at gst.gov.in under the Search Taxpayer section. The portal shows the registered state, legal name, registration type, and status – all pulled from the GSTIN embedded state code and linked PAN.
Why state codes matter for GST registration
State codes are not administrative formality. They have direct compliance consequences across three areas. For a broader reference on state-specific GST filing requirements, the GST registration procedure and state code list guide covers jurisdiction-wise details alongside the registration process.
Tax type determination
When a supplier and buyer are in the same state, the transaction attracts CGST and SGST. When they are in different states, it attracts IGST. The GST system checks state codes on both the supplier and buyer GSTIN to make this classification automatically. If the state codes on an invoice are wrong, the tax type applied will be wrong – leading to ITC mismatches and reconciliation issues in GSTR-2A/2B.
E-invoicing and IRN generation
For businesses above the e-invoicing threshold, the Invoice Registration Portal (IRP) validates state codes during IRN generation. An incorrect state code will cause the e-invoice to fail validation. This can hold up large transactions and create compliance gaps if not caught early.
Place of supply rules
GST place of supply provisions link heavily to state codes. For services especially, the place of supply determines which state SGST applies. Getting this wrong means paying tax to the wrong state – and untangling that requires amendment applications and can attract interest if the error spans multiple return periods.
GST registration in multiple states – where virtual office fits in
Every state where your business has a place of business requires a separate GST registration with a state-specific GSTIN. For e-commerce sellers, service businesses, and companies expanding across India, this creates a practical challenge: you need a registered address in each state to get a GSTIN there, but setting up physical offices everywhere is not financially viable for most businesses. If you need a step-by-step walkthrough of the entire registration flow, see the guide on GST registration in India online.
This is where virtual offices serve a legitimate compliance function. Under GST law, a business can register a virtual office address as its Principal Place of Business (PPOB) in a new state, or as an Additional Place of Business (APOB) if it already has a registration in that state. What matters to the GST department is that the address is real, verifiable, and comes with proper documentation – a rent agreement, NOC from the property owner, and utility bill proof. The process of getting GST registration at a PPOB or APOB address is covered in detail separately.
myHQ Virtual Office provides exactly this setup – a commercial registered address across 25+ Indian cities with all the documentation required for GST registration, including the rent agreement, NOC, and electricity bill. Businesses use it to get GST in states like Maharashtra (27), Karnataka (29), Tamil Nadu (33), or Delhi (07) without leasing physical office space. The entire process is digital, with 72-hour delivery and 100% acceptance guarantee on the documents provided.
For example, a Bengaluru-based SaaS company that wants to sell to clients in Maharashtra and raise GST-compliant invoices with a Maharashtra GSTIN (starting with 27) can use a virtual office in Mumbai as its PPOB for the Maharashtra registration. The same concept applies for any state in the list above. Plans start at Rs 999/month, which is significantly lower than even a co-working desk lease in most metro cities.
Common mistakes with state codes
These errors come up frequently in GST compliance audits and vendor verification workflows:
Using the old Andhra Pradesh code (28) for new AP transactions
Andhra Pradesh post-bifurcation uses code 37. Code 28 belongs to the pre-bifurcation entity. Invoices from Andhra Pradesh-based vendors should show 37, not 28. If you are seeing 28 on recent invoices, verify the GSTIN on the portal.
Treating Daman and Diu and Dadra and Nagar Haveli as separate codes
These two UTs were merged into a single UT in January 2020. The merged entity uses code 26. Code 25 (old Daman and Diu) is now retired. Legacy systems that have not updated their state code mappings may still show both separately.
Ignoring state codes on inter-state invoices
Some businesses manually create invoices and forget to check whether the supplier and buyer states match. This leads to wrongly applying CGST/SGST when IGST should apply (or vice versa). The resulting ITC mismatch shows up in GSTR-2B reconciliation and requires corrections.
Not updating GSTIN records after Ladakh bifurcation
Businesses operating in Jammu and Kashmir before 2019 that now have operations in Ladakh need separate GST registrations. Ladakh (38) is a distinct UT from J and K (01). Some businesses operating in both regions still file under a single J and K GSTIN, which is technically non-compliant.
Incorrect state code in GSTR-1 reporting
When reporting B2B transactions in GSTR-1, the buyer state code must match their GSTIN. Any mismatch causes discrepancies in the buyer GSTR-2A and can block ITC claims. Always cross-check state codes against the GSTIN before filing.
Frequently asked questions
What is the GST state code for Delhi?
Delhi GST state code is 07. Any GSTIN starting with 07 belongs to an entity registered in Delhi. Delhi is a union territory but has its own state-level GST administration.
What is the GST state code for Maharashtra?
Maharashtra GST state code is 27. It is one of the highest-volume states for GST registrations given the volume of businesses headquartered in Mumbai and Pune.
Can a business have multiple GSTINs for the same state?
Yes. If a business has multiple distinct business verticals, it can apply for separate GST registrations under different verticals in the same state. Each registration will have the same state code (first two digits) but a different entity number (digit 13 of the GSTIN). For regular businesses with a single vertical, one GSTIN per state is the norm.
What does it mean if the state code on an invoice does not match the vendor claimed location?
It could mean the vendor has a GST registration in a state different from their operational address, which is legal. But it is worth verifying on the GST portal. Mismatches can also indicate errors or fraudulent GSTINs, so it is good practice to run GSTIN verification for new vendors before processing invoices.
How do I get a GST registration in a state where I do not have a physical office?
You can use a virtual office address as your registered PPOB in any state. The virtual office provider gives you a commercial address with the required documents – rent agreement, NOC, and electricity bill – which are the standard address proof required for GST registration. myHQ Virtual Office offers this across 25+ cities in India. More details at myhq.in/virtual-office.
Is Puducherry code 34 or 34A?
Puducherry GST state code is 34 – just the numeric code, no suffix. The A variants sometimes seen in legacy tax systems refer to old code classifications that do not apply under GST. On the GST portal and in GSTIN format, Puducherry is strictly code 34.
What are codes 97 and 99 used for?
Code 97 is designated for Other Territory – primarily used for offshore areas or territories not covered by specific state codes. Code 99 is used for imports from other countries. You are unlikely to encounter these in routine domestic GST transactions, but they appear in import-related filings and some special economic zone transactions.