All GST state codes
Sorted by code. Grey rows are codes GSTN no longer issues.
| Code | State or union territory | Type |
|---|---|---|
| 01 | Jammu and Kashmir | Union territory |
| 02 | Himachal Pradesh | State |
| 03 | Punjab | State |
| 04 | Chandigarh | Union territory |
| 05 | Uttarakhand | State |
| 06 | Haryana | State |
| 07 | Delhi | Union territory |
| 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 | Old code, now 26 |
| 26 | Dadra and Nagar Haveli and Daman and Diu | Union territory |
| 27 | Maharashtra | State |
| 28 | Andhra Pradesh | Old code, now 37 |
| 29 | Karnataka | State |
| 30 | Goa | State |
| 31 | Lakshadweep | Union territory |
| 32 | Kerala | State |
| 33 | Tamil Nadu | State |
| 34 | Puducherry | Union territory |
| 35 | Andaman and Nicobar Islands | Union territory |
| 36 | Telangana | State |
| 37 | Andhra Pradesh | State |
| 38 | Ladakh | Union territory |
| 97 | Other Territory | Special code |
| 99 | Centre Jurisdiction | Special code |
- Andhra Pradesh registrations use 37. Code 28 belonged to the undivided state before Telangana (36) was formed in 2014 and is no longer issued.
- Daman and Diu (25) merged with Dadra and Nagar Haveli in January 2020; the combined union territory uses 26.
- 97 (Other Territory) covers places outside any state, such as offshore areas. 99 (Centre Jurisdiction) appears on some registrations handled directly by the centre.
Questions about GST state codes
How many GST state codes are there?
36 codes are in use for states and union territories (01 to 38, less the two old codes 25 and 28), plus 97 for Other Territory and 99 for Centre Jurisdiction.
Where is the state code in a GSTIN?
It is the first two characters. 33AAAAA0000A1Z5 is a Tamil Nadu registration, 27AAAAA0000A1Z5 a Maharashtra one.
Why does the state code matter on an invoice?
It decides which tax applies. When the supplier's state code and the place of supply are the same, CGST and SGST are charged; when they differ, IGST. A wrong code on either side means the wrong tax and a disputed input credit.
Which code does Andhra Pradesh use?
37. Code 28 belonged to the undivided state and is no longer issued, although you may still see it quoted on old documents.
Codes as assigned by GSTN. Bael Trade keeps this list current but is not the issuing authority.