GST State Code List 2026: Complete Guide with GSTIN Format, Jurisdiction & Verification
Quick Summary
- A GST state code is a 2-digit numeric identifier assigned to every Indian state and Union Territory under GST law - it forms the first two digits of your 15-character GSTIN.
- India uses active GST state and UT codes from 01 to 38, with codes 25 and 28 discontinued. In addition, GST system reporting also uses special codes such as 97 for Other Territory and 99 for OIDAR.
- The state code helps determine whether a supply is treated as intra-state or inter-state, which in turn affects whether CGST + SGST, CGST + UTGST, or IGST applies.
- Businesses operating in multiple states generally need separate GST registration in each state or Union Territory from which they make taxable supplies.
- Jurisdiction is allocated broadly through administrative distribution: 90% state / 10% central for taxpayers below ₹1.5 crore turnover, and 50% / 50% for taxpayers above ₹1.5 crore.
- A wrong state code on an invoice can cause tax head errors, ITC mismatch, return inconsistencies, and IRN rejection in e-invoicing cases.
- You can verify a GSTIN for free on the GST portal.
What Is a GST State Code?
A GST state code is a standardised 2-digit numeric code assigned to every Indian state and Union Territory under the GST framework. These codes form the first two digits of the 15-character GSTIN and are used across registration, invoicing, return filing, e-way bills, and e-invoicing.
The GST framework uses a standard state and UT coding structure for identification and compliance purposes. Every taxpayer, invoice, return, e-way bill, and e-invoice uses these codes in some form, which is why they are far more than a simple location label.
Auto-Detect GST State Codes and Avoid Notices
Complete GST State Code List 2026 - All States and UTs
| GST Code | State / Union Territory | Alpha Code | Type |
|---|---|---|---|
| 01 | Jammu and Kashmir | JK | State code in GST system |
| 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 with legislature for GST treatment purposes |
| 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 | CT | State |
| 23 | Madhya Pradesh | MP | State |
| 24 | Gujarat | GJ | State |
| 25 | Daman and Diu | - | Discontinued |
| 26 | Dadra & Nagar Haveli and Daman & Diu | DH | UT |
| 27 | Maharashtra | MH | State |
| 28 | Andhra Pradesh (old / undivided) | - | Discontinued |
| 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 with legislature for GST treatment purposes |
| 35 | Andaman & Nicobar Islands | AN | UT |
| 36 | Telangana | TS | State |
| 37 | Andhra Pradesh | AP | State |
| 38 | Ladakh | LA | UT |
| 97 | Other Territory | OT | Special |
| 99 | OIDAR | - | Special |
The active GST system today uses codes 01 to 38, with codes 25 and 28 discontinued, and also recognizes special codes such as 97 and 99 in GST system reporting.
Codes 25 and 28 should not be used for fresh GST interpretation as current operating state codes. Code 25 relates to the old Daman and Diu structure, while code 28 relates to the earlier undivided Andhra Pradesh structure.
Special GST Codes: 97, 99 - and Discontinued Codes 25 and 28
Code 97 - Other Territory
Code 97 is used in GST system reporting for Other Territory. This is the recognised special GST code used outside the regular state / UT list.
Code 99 - OIDAR
Code 99 is used in GST system reporting for OIDAR, that is, Online Information and Database Access or Retrieval related reporting. It should not be described as a general Centre Jurisdiction code for central government departments.
Code 25 - Discontinued
Code 25 was originally associated with Daman and Diu. After the merger of Dadra and Nagar Haveli with Daman and Diu, the unified territory is reflected under code 26 for current GST system purposes.
Code 28 - Discontinued
Code 28 relates to the older undivided Andhra Pradesh coding structure. Current GST state codes use 36 for Telangana and 37 for Andhra Pradesh.
Full GSTIN Structure - All 15 Digits Explained
The GSTIN is a 15-character alphanumeric identification number used for GST registration.
| Position | Characters | Represents | Example |
|---|---|---|---|
| 1-2 | 2 digits | GST State Code | 27 |
| 3-12 | 10 characters | PAN of the entity | ABCDE1234F |
| 13 | 1 character | Entity number under same PAN and state | 1 |
| 14 | 1 character | Default character | Z |
| 15 | 1 character | Check digit | 5 |
Example GSTIN: 27ABCDE1234F1Z5
- 27 = Maharashtra
- ABCDE1234F = PAN
- 1 = first registration in that state under that PAN
- Z = default character
- 5 = check digit
This is why the first two digits matter so much. They immediately identify the GST registration state or special GST code category.
UTGST vs SGST - The Difference for Union Territories
The distinction between SGST and UTGST affects the tax head used on intra-territory supplies.
For GST purposes, Delhi and Puducherry are treated in the SGST framework for intra-territory supplies, while Union Territories without legislature fall under UTGST. The UTGST law itself applies to Union Territories such as Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Chandigarh, and other notified Union Territories without legislature.
| Category | Territories Included | Tax Applied on Intra-territory Supply |
|---|---|---|
| GST treatment aligned with SGST | Delhi, Puducherry | CGST + SGST |
| UTGST applies | Chandigarh, Dadra & Nagar Haveli and Daman & Diu, Lakshadweep, Andaman & Nicobar Islands, Ladakh | CGST + UTGST |
Why This Matters
- If the supply is within Delhi, CGST + SGST applies.
- If the supply is within Chandigarh, CGST + UTGST applies.
- If the supply is inter-state, IGST applies regardless of whether the supplier is in a state or UT.
A system that treats all Union Territories exactly the same can lead to wrong tax head selection and reporting mismatches.
How GST State Code Determines IGST vs CGST + SGST
The GST state code is a key practical reference in determining whether a transaction is intra-state or inter-state.
| Supplier State Code | Place of Supply Code | Tax Applied |
|---|---|---|
| Same code | Same code | CGST + SGST or CGST + UTGST |
| Different code | Different code | IGST |
Worked Example
A supplier registered in Maharashtra with GSTIN starting 27 supplies goods to a buyer registered in Karnataka with GSTIN starting 29. Since the supplier state code and recipient state code differ, the transaction is inter-state and IGST applies.
A supplier in Delhi with GSTIN starting 07 supplies services to a Delhi client also identified under 07. That is an intra-state supply and CGST + SGST applies.
Place of Supply Rules and the State Code Connection
Place of Supply is the legal concept that determines where a transaction is treated as taking place for GST purposes. State code analysis is often the first practical checkpoint.
| Transaction Type | Place of Supply |
|---|---|
| Goods involving movement | Where movement terminates for delivery |
| Goods without movement | Where goods are located at time of delivery |
| Services to registered person | Location of registered recipient |
| Services to unregistered person | Location of recipient, if available, otherwise supplier location |
| Immovable property services | Location of the property |
| Import of services | Location of recipient in India |
A common mistake is to look only at the city or branch address and ignore the GSTIN state code of the registered recipient. For GST classification, the registered location and applicable place of supply rules matter more than casual business references.
GST Jurisdiction - What It Is and How It Is Allocated
GST jurisdiction means the tax authority office that handles a taxpayer’s compliance matters such as registration, notices, audits, refunds, and administrative interaction.
The Two Broad Jurisdiction Types
| Jurisdiction Type | Administered By | Covers |
|---|---|---|
| State Jurisdiction | SGST / State GST Department | State GST administration |
| Central Jurisdiction | CBIC / CGST | Central GST administration |
Administrative Hierarchy
Both central and state GST systems use a layered administrative structure such as:
Zone -> Commissionerate -> Division -> Range
Your assigned officer and office matter for registration follow-up, notices, refunds, and audit communications.
Jurisdiction Allocation by Turnover (₹1.5 Crore Threshold)
| Annual Turnover | State Jurisdiction | Central Jurisdiction |
|---|---|---|
| Below ₹1.5 crore | 90% of taxpayers | 10% of taxpayers |
| Above ₹1.5 crore | 50% of taxpayers | 50% of taxpayers |
This allocation is part of the single-interface model under GST administration. It is not something the taxpayer chooses manually.
Key Points
- Allocation is done administratively.
- The taxpayer is assigned either state or central control in line with the applicable distribution framework.
- Your GST certificate and jurisdiction tools help identify the actual assigned office.
How to Find Your GST Jurisdiction - Step by Step
Method 1 - CBIC Jurisdiction Tool
Use the CBIC jurisdiction tool to identify central GST jurisdiction details.
Method 2 - GST Portal
The GST portal allows taxpayers to see registration-linked jurisdiction details through user services and certificate data.
Method 3 - GST Registration Certificate
Your GST Registration Certificate displays jurisdiction details and remains one of the simplest internal references for checking assigned authority.
Use the current GST portal menu and the registration certificate to confirm jurisdiction details.
Multi-State GST Registration - What You Must Know
Under GST, each state or Union Territory is treated as a separate registration jurisdiction. A business operating from multiple states generally requires separate GST registration in each such state or UT from which taxable supplies are made.
When Separate Registration Is Commonly Required
| Scenario | Separate GST Registration Required? |
|---|---|
| Branch office in another state | Yes |
| Warehouse or godown in another state | Yes |
| Factory in another state | Yes |
| Employees and fixed operations in another state | Usually yes, if business is conducted from there |
| Fulfilment setup in another state | Yes in typical cases |
| Purely online services with no additional place of business in another state | Depends on actual place of business and registration liability |
Registration depends on the actual place of business and the nature of taxable operations.
Key Compliance Points
- Each GSTIN files its own returns.
- Stock transfers between distinct persons in different states are treated separately under GST.
- ITC and tax ledgers are registration-specific.
- Using one GSTIN casually for multi-state physical business operations can create serious compliance issues.
BUSY's GST accounting software manages multi-GSTIN filing, state-wise ITC tracking, and separate ledgers for each registration in one integrated system.
How to Verify a GSTIN Online - Step by Step
GSTIN verification is a basic risk-control practice.
Method 1 - GST Portal
The GST portal allows GSTIN search and taxpayer verification. This is the safest official route.
What You Check
- Legal name
- Trade name
- Registration status
- Type of taxpayer
- Jurisdiction details
- State code consistency
Manual Structure Check
- Digits 1-2 = state code
- Digits 3-12 = PAN
- Digit 13 = entity number
- Digit 14 = Z
- Digit 15 = check digit
Why Verification Matters
| Verification Point | Why It Matters |
|---|---|
| Registration status is active | Inactive or cancelled supplier raises ITC risk |
| State code matches invoice claim | Wrong state code can cause wrong tax head usage |
| Nature of taxpayer is understood | Composition vs regular matters |
| Basic GSTIN structure is correct | Helps spot obvious fake or mistyped GSTIN |
Where GST State Code Is Used in Compliance
| Compliance Activity | Role of State Code |
|---|---|
| GST Registration | Identifies state / UT of registration |
| Tax Invoice | Supplier and recipient GSTINs embed state codes |
| GSTR-1 | Helps determine place-of-supply reporting |
| GSTR-3B | Supports tax head reporting logic |
| E-Way Bill | State movement logic depends on origin and destination |
| E-Invoice / IRN | GSTIN validation includes code consistency |
| ITC Matching | Supplier GSTIN and invoice details must align |
| Refund Applications | Registration state determines filing jurisdiction |
| Annual Return | State-wise registered reporting continues |
These uses make the state code operationally important across almost every GST workflow.
Impact of Wrong GST State Code - Consequences
A wrong state code on an invoice is not just a cosmetic error. It can have cascading compliance consequences.
Consequence Chain
| Error | Immediate Impact | Downstream Consequence |
|---|---|---|
| Wrong state code on B2B invoice | Wrong tax head may be selected | Buyer ITC mismatch / reporting issue |
| Supplier GSTIN state inconsistent with place of supply logic | Return mismatch | Tax liability reconciliation issue |
| Wrong state code on e-invoice | IRN rejection possible | Invoice has to be corrected and re-reported |
| Wrong state code on e-way bill | Transport / validation issue | Detention or objection risk |
| Repeated wrong tax treatment | Liability mismatch in returns | GST portal compliance flags may arise |
Important Legal and Practical Consequences
- The supplier may have to pay the correct tax with applicable interest if the wrong tax head or wrong tax treatment was used.
- The buyer may face ITC denial or reversal if the invoice becomes ineligible or mismatched.
- The invoice may need cancellation and re-issuance in e-invoicing cases.
- Penalty exposure depends on the nature and seriousness of the contravention.
DRC-01B Notice - What Actually Happens in Mismatch Cases
DRC-01B is linked to liability mismatch between GSTR-1 / IFF and GSTR-3B / 3BQ. It should not be described as the notice for ITC mismatch between GSTR-2B and GSTR-3B.
- DRC-01B for liability mismatch between GSTR-1 and GSTR-3B
- DRC-01C for ITC mismatch between GSTR-2B and GSTR-3B
Correct Position
If there is a difference between liability declared in GSTR-1 / IFF and liability paid through GSTR-3B / 3BQ beyond the system threshold, an intimation in Form DRC-01B may be issued. If there is a mismatch in ITC between GSTR-2B and GSTR-3B, the portal uses DRC-01C, not DRC-01B.
Practical Link with State Code Errors
A wrong state code can still contribute to downstream return inconsistencies by causing wrong tax head reporting or invoice mismatch. Such errors can contribute to liability mismatch or ITC mismatch issues, depending on how the transaction was reported.
E-Invoicing and IRN Rejection Due to Wrong State Code
For businesses covered by the e-invoicing mandate , invoice details must be reported to the Invoice Registration Portal for IRN generation.
Current e-invoicing rules include:
- e-invoicing applicability extending to businesses above the applicable AATO threshold, including the ₹5 crore category
- a further rule from 1 April 2025 requiring businesses with AATO ₹10 crore and above to report e-invoices within 30 days of invoice date
How Wrong State Code Causes IRN Rejection
The IRP validates:
- Supplier GSTIN
- Recipient GSTIN
- Place of supply consistency
- Tax type consistency
If the state code in the GSTIN does not align with the tax treatment or critical invoice data, the e-invoice may be rejected and IRN will not be generated.
BUSY's e-invoice software validates GSTIN state codes and tax head consistency before IRN submission, reducing rejection risk at the IRP.
Consequences of IRN Rejection
- The invoice must be corrected and re-submitted
- Dispatch and documentation can get delayed
- The buyer may not be able to rely on the rejected invoice for compliant e-invoice reporting purposes
High-Frequency State Codes Explained
| Code | State | Alpha | Key Commercial Significance |
|---|---|---|---|
| 06 | Haryana | HR | Major NCR-linked industrial zone |
| 07 | Delhi | DL | Large trading and services base |
| 09 | Uttar Pradesh | UP | Major market and manufacturing presence |
| 24 | Gujarat | GJ | Large logistics and export-linked activity |
| 27 | Maharashtra | MH | Large financial and industrial base |
| 29 | Karnataka | KA | Major technology and services hub |
| 33 | Tamil Nadu | TN | Strong manufacturing base |
| 36 | Telangana | TS | Hyderabad-led pharma and IT presence |
| 37 | Andhra Pradesh | AP | Major industrial and port-linked activity |
| 38 | Ladakh | LA | UT code in current GST system |
These codes appear frequently in large business networks and ERP configurations.
How to Correct a Wrong GST Jurisdiction or State Code
Correcting GST Jurisdiction
If your jurisdictional allocation details need correction, that is typically handled through registration amendment or administrative processes on the GST portal and officer side, depending on what exactly is wrong.
Correcting GST State Code Error
The state code embedded in a GSTIN is not a casually editable field. If you are effectively registered in the wrong state, the practical solution usually involves:
- obtaining registration in the correct state
- regularising the wrongly used registration
- completing return filing and proper cancellation steps where required
Abandoning an old GSTIN without formal closure creates non-filing risk and notice risk.
Make Your GST Filing 100% Error-Free
SEZ and Export Transactions - State Code Considerations
SEZ Supplies
SEZ supplies are zero-rated under GST . The supplier’s own GSTIN still carries the state code of registration, but the tax treatment of supply to SEZ follows zero-rated rules and not ordinary same-state logic. Using the wrong tax treatment can block correct reporting and refund structure.
Exports
For exports, the supplier’s GSTIN continues to show the registered state code, but the place of supply treatment follows export rules. The fact that the supplier is registered in one state does not convert exports into ordinary intra-state supplies.
Checklist Before Issuing Any GST Invoice
Use this checklist before issuing a B2B invoice:
- Verify supplier GSTIN on the GST portal
- Verify buyer GSTIN on the GST portal
- Identify the correct place of supply
- Compare supplier state code and place of supply logic
- Select the correct tax head: CGST + SGST, CGST + UTGST, or IGST
- Check whether SEZ treatment applies
- Check whether e-invoicing applies
- Check whether e-way bill requirement applies
- Make sure billing and GSTIN data align correctly
This checklist reduces avoidable errors in tax head selection, ITC flow, and IRN generation.
Explore All BUSY Calculators for Easy GST Compliance
Conclusion
The GST state code is one of the most important building blocks in India’s GST compliance system . It affects registration identity, invoice structure, tax head selection, e-way bill logic, e-invoice validation, and return consistency.
Getting the state code right helps ensure that the correct tax is charged, the correct GSTIN is used, and the correct reporting path is followed. A wrong code can create invoice-level errors, ITC mismatch, return inconsistency, IRN rejection, and tax head correction issues.
For multi-state businesses, the state code also ties directly into the need for distinct registrations and separate compliance by registration. And for jurisdiction matters, the ₹1.5 crore threshold remains important in determining the broad state-versus-central allocation model.
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