Every GSTIN (Goods and Services Tax Identification Number) starts with a 2-digit state code. Using the correct state code is mandatory for filing GST returns, generating e-way bills, and claiming Input Tax Credit.
Why are GST State Codes Important?
The first two digits of your 15-character GSTIN represent your state code.
- Place of Supply: Helps determine if a transaction is Intra-state (CGST + SGST) or Inter-state (IGST).
- Compliance: Wrong state codes can lead to mismatch in returns and rejection of ITC claims.
Complete List of GST State Codes
| Code | State / Union Territory |
|---|---|
| 01 | Jammu and Kashmir |
| 02 | Himachal Pradesh |
| 03 | Punjab |
| 04 | Chandigarh |
| 05 | Uttarakhand |
| 06 | Haryana |
| 07 | Delhi |
| 08 | Rajasthan |
| 09 | Uttar Pradesh |
| 10 | Bihar |
| 11 | Sikkim |
| 12 | Arunachal Pradesh |
| 13 | Nagaland |
| 14 | Manipur |
| 15 | Mizoram |
| 16 | Tripura |
| 17 | Meghalaya |
| 18 | Assam |
| 19 | West Bengal |
| 20 | Jharkhand |
| 21 | Odisha |
| 22 | Chhattisgarh |
| 23 | Madhya Pradesh |
| 24 | Gujarat |
| 25 | Daman and Diu |
| 26 | Dadra and Nagar Haveli |
| 27 | Maharashtra |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshadweep |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Puducherry |
| 35 | Andaman and Nicobar Islands |
| 36 | Telangana |
| 37 | Andhra Pradesh |
| 38 | Ladakh |
| 97 | Other Territory |
How to Find State Code in GSTIN
Look at any GST Number, for example: 27ABCDE1234F1Z5.
The first two digits are 27. Checking the table above, 27 corresponds to Maharashtra.