GST State Code List & Jurisdiction Explained for 2026

GST state code plays a central role in GST compliance because it directly affects how tax is calculated and reported. The GST system relies on state codes to determine whether a transaction is considered intra state or inter state.

If the supplier and buyer belong to the same state code, CGST and SGST are applicable. If the state codes are different, IGST applies. This decision is entirely driven by GST state codes.

Apart from tax calculation, the state code also determines which GST office has jurisdiction over the business, which directly impacts audits, notices, assessments, and approvals. Any error in the state code can therefore affect returns, e invoices, e way bills, and even refund claims.

Certain GST state codes are searched more frequently because they relate to major business and commercial states in India. Understanding these commonly used codes helps businesses quickly identify the registration state of a taxpayer and apply the correct GST treatment.

• 06 GST state code refers to Haryana
  Haryana GST state code is widely used by businesses operating in industrial belts and NCR regions. Any GSTIN starting with 06 confirms that the business is registered in Haryana and is governed by Haryana GST authorities.
• 07 GST state code refers to Delhi
  GST state code 07 is assigned to the National Capital Territory of Delhi. It is commonly seen in service based businesses, consultants, traders, and startups operating within Delhi.
• 08 GST state code refers to Rajasthan
  Businesses registered in Rajasthan use GST state code 08. This code is frequently used by traders, manufacturers, and tourism related businesses operating in the state.
• 09 GST state code refers to Uttar Pradesh
  GST state code 09 belongs to Uttar Pradesh, one of the largest GST registered states in India. Due to high business volume, this code is commonly seen in GST invoices and return filings.
• 24 GST state code refers to Gujarat
  Gujarat uses GST state code 24. It is widely associated with manufacturing, export, and trading businesses. Any GSTIN starting with 24 confirms registration under Gujarat GST.
• 27 GST state code refers to Maharashtra
  GST state code 27 represents Maharashtra. It is one of the most used GST state codes because of the large number of businesses operating in cities like Mumbai, Pune, and Nagpur.
• 29 GST state code refers to Karnataka
  Karnataka GST registrations use state code 29. This code is commonly used by IT companies, service providers, and manufacturing units based in the state.
• 33 GST state code refers to Tamil Nadu
  Tamil Nadu businesses are identified using GST state code 33. It is frequently used in manufacturing, textile, automobile, and export oriented industries.
• 36 GST state code refers to Telangana
  GST state code 36 is assigned to Telangana. Businesses registered in Telangana use this code while issuing GST invoices and filing returns.

Each of these state codes forms the first two digits of GSTIN and directly affects tax calculation and GST compliance.

GSTIN Format Explained (How to Identify State Code)

A GSTIN, or Goods and Services Tax Identification Number, is a 15 character alphanumeric code issued to every GST registered business in India. Each part of the GSTIN carries specific information about the taxpayer.

The first two digits of the GSTIN represent the GST state code, which shows the state or union territory where the business is registered. The next ten characters are the PAN of the business, followed by a registration number, a default character, and a check digit.

Because the state code appears at the beginning of the GSTIN, it becomes easy to identify the registration state of a business just by looking at the GSTIN.

Where Do We Need GST State Code in GST?

GST state code is required at almost every step of GST compliance. It plays a role from the time a business registers under GST until regular return filing and reporting.

GST state code is used during:

• GST registration to determine the state of registration
• Creation of GST invoices to decide the type of GST applicable
• Filing of GST returns to ensure correct reporting
• Generation of e way bills for movement of goods
• Creation of e invoices for applicable businesses
• Validation of customer and supplier GSTINs

Incorrect use of GST state code at any of these stages can create mismatches and compliance issues.

Common Mistakes with GST State Code and GSTIN 

Even though GST state codes are clearly defined, businesses frequently make errors while using them. These mistakes usually surface later during audits or return reconciliation.

• Selecting the wrong state during GST registration
  This happens when businesses use a temporary or correspondence address. Since the state code becomes part of the GSTIN, correcting this later often requires fresh registration.
• Using the customer’s state code instead of the supplier’s
  The supplier’s state code determines the nature of supply. Relying only on the buyer’s location leads to wrong IGST or CGST and SGST charging.
• Typing errors in GSTIN
  A single digit mistake in the first two digits changes the state entirely, causing invoice rejection and return mismatches.
• Using outdated state codes after UT mergers
  Continuing to use old state codes after reorganisation leads to invalid GSTINs and compliance issues.
• Not verifying GSTIN before invoicing
  Using cancelled or incorrect GSTINs results in ITC denial and reporting errors.
• Mismatch between place of supply and state code
  Wrong place of supply selection leads to incorrect tax calculation even if GSTIN is correct.
• Using one GSTIN for multiple states
  GST registration is state specific. Using a single GSTIN across states is a serious violation.
• Ignoring state code impact on e way bills and e invoices
  Incorrect state codes cause document generation failures and logistics delays.
• Confusing GST state code with GST jurisdiction
  State code identifies registration state, while jurisdiction identifies the tax office. Mixing them causes filing errors.

Not reviewing state code after business restructuring
Relocation or restructuring may require fresh GST registration. Using old codes leads to non compliance.

GST jurisdiction refers to the GST tax office that has authority over a registered taxpayer. It defines which GST officer is responsible for handling the taxpayer’s compliance related matters such as scrutiny of returns, audits, issue of notices, assessments, approvals, and dispute resolution.

Every GST registered business in India is mapped to a specific jurisdiction based on its principal place of business. This mapping ensures that there is a clearly identified tax office responsible for all communications and actions related to that taxpayer. Knowing the correct GST jurisdiction becomes especially important when responding to departmental notices or submitting applications on the GST portal.

Importance of Knowing Your GST Jurisdiction

Knowing the correct GST jurisdiction helps businesses handle compliance more efficiently. When a notice is issued, knowing the jurisdiction ensures that responses are sent to the correct GST office without confusion.

Correct jurisdiction details also help in faster approval of amendments, quicker resolution of queries, and smoother handling of audits or inspections. Businesses that are unaware of their jurisdiction often face delays simply because submissions are made to the wrong authority.

How to Correct a Wrongly Informed GST Jurisdiction

If a business finds that its GST jurisdiction has been wrongly assigned, it can apply for correction through the GST portal. This usually involves submitting a request for amendment along with supporting documents such as address proof or registration details.

Once the application is reviewed and approved by the GST authorities, the jurisdiction details are updated in the GST records. Correcting jurisdiction early helps avoid issues during audits, notices, and assessments.

Checklist Before Issuing a GST Invoice

Before issuing a GST invoice, businesses should carry out a basic verification to avoid future compliance problems. This includes confirming the supplier’s GST state code, verifying the customer’s GST state code, and ensuring the correct place of supply is selected.

It is also important to confirm whether the transaction attracts IGST or CGST and SGST based on the state codes involved. Following this checklist helps prevent incorrect tax charging, return mismatches, and rejection of e way bills or e invoices.

GST state code and GST jurisdiction are the foundation of GST compliance in India. Correct usage ensures accurate invoicing, correct tax calculation, smooth return filing, and fewer GST notices. Every business should verify GST state codes as part of daily GST compliance.