GST State Code List & Finder
This is the complete GST state code list for India. Every GSTIN begins with a two-digit state code (01 to 38, plus 97 and 99) that identifies where the taxpayer is registered. Type a state name or code in the box to filter the table instantly — useful when raising invoices, checking a GSTIN or deciding between CGST/SGST and IGST.
| Code | State / Union Territory | Abbr. |
|---|---|---|
| 01 | Jammu & Kashmir | JK |
| 02 | Himachal Pradesh | HP |
| 03 | Punjab | PB |
| 04 | Chandigarh | CH |
| 05 | Uttarakhand | UK |
| 06 | Haryana | HR |
| 07 | Delhi | DL |
| 08 | Rajasthan | RJ |
| 09 | Uttar Pradesh | UP |
| 10 | Bihar | BR |
| 11 | Sikkim | SK |
| 12 | Arunachal Pradesh | AR |
| 13 | Nagaland | NL |
| 14 | Manipur | MN |
| 15 | Mizoram | MZ |
| 16 | Tripura | TR |
| 17 | Meghalaya | ML |
| 18 | Assam | AS |
| 19 | West Bengal | WB |
| 20 | Jharkhand | JH |
| 21 | Odisha | OD |
| 22 | Chhattisgarh | CG |
| 23 | Madhya Pradesh | MP |
| 24 | Gujarat | GJ |
| 25 | Daman & Diu | DD |
| 26 | Dadra & Nagar Haveli and Daman & Diu | DNHDD |
| 27 | Maharashtra | MH |
| 28 | Andhra Pradesh (Before Division) | AP |
| 29 | Karnataka | KA |
| 30 | Goa | GA |
| 31 | Lakshadweep | LD |
| 32 | Kerala | KL |
| 33 | Tamil Nadu | TN |
| 34 | Puducherry | PY |
| 35 | Andaman & Nicobar Islands | AN |
| 36 | Telangana | TS |
| 37 | Andhra Pradesh | AP |
| 38 | Ladakh | LA |
| 97 | Other Territory | OT |
| 99 | Centre Jurisdiction | CJ |
What is a GST state code?
Every GSTIN is 15 characters long, and the first two digits are the GST state code. For example, a GSTIN beginning with 27 belongs to a taxpayer registered in Maharashtra. The state code determines whether a transaction is intra-state (CGST + SGST) or inter-state (IGST): compare the seller's state code with the buyer's place of supply. If they match, charge CGST + SGST; if they differ, charge IGST.
FAQ
What is a GST state code?
A two-digit number identifying the state or union territory of a taxpayer. It forms the first two digits of every GSTIN.
What is the GST state code for Maharashtra?
The GST state code for Maharashtra is 27.
How many GST state codes are there?
Codes run from 01 to 38 for states and union territories, plus 97 (Other Territory) and 99 (Centre Jurisdiction).
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Last updated: 2 July 2026.