GST State Code Finder
Look up any GST state code instantly. Search by state name or code number from the complete list of 37 Indian states and union territories.
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Showing all 37 states and union territories
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How GST State Codes Work
State Codes in GSTIN
The GST state code is the first 2 digits of every GSTIN (GST Identification Number). It identifies the state or union territory where the business is registered under GST. For example, if your GSTIN starts with 27, you are registered in Maharashtra. Similarly, 07 means Delhi and 24 means Gujarat.
Impact on Tax Type
State codes determine which tax applies to a transaction. When the supplier and buyer have the same state code, it is an intra-state supply and CGST + SGST applies. When the state codes are different, it is an inter-state supply and IGST applies. This is why correctly identifying the state code is critical for every GST invoice.
Verify the Full GSTIN
Knowing the state code is just the first step. To validate the complete 15-character GSTIN including PAN, entity number, and checksum, use our GSTIN Validator. For a deeper understanding of how each part of the GSTIN is structured, read our guide on the structure of your GSTIN.
Complete GST State Code List
All codes grouped by region for quick reference
North India
- Jammu & Kashmir01
- Himachal Pradesh02
- Punjab03
- Chandigarh04
- Uttarakhand05
- Haryana06
- Delhi07
- Rajasthan08
- Uttar Pradesh09
East India
- Bihar10
- West Bengal19
- Jharkhand20
- Odisha21
- Chhattisgarh22
- Madhya Pradesh23
West India
- Gujarat24
- Daman & Diu25
- Dadra & Nagar Haveli26
- Maharashtra27
- Goa30
South India
- Andhra Pradesh (Old)28
- Karnataka29
- Kerala32
- Tamil Nadu33
- Puducherry34
- Telangana36
- Andhra Pradesh37
Northeast India
- Sikkim11
- Arunachal Pradesh12
- Nagaland13
- Manipur14
- Mizoram15
- Tripura16
- Meghalaya17
- Assam18
Union Territories & Other
- Lakshadweep31
- Andaman & Nicobar35
- Ladakh38
- Other Territory97
- Centre Jurisdiction99
Frequently Asked Questions
A GST state code is the first 2 digits of a GSTIN (GST Identification Number) that identifies the state or union territory where a business is registered under GST. Each Indian state and UT has a unique code assigned by the government. For example, 27 represents Maharashtra and 07 represents Delhi. These codes range from 01 to 38, with 97 for Other Territory and 99 for Centre Jurisdiction.
The GST state code for Maharashtra is 27. This means any GSTIN registered in Maharashtra will start with '27'. For example, 27AABCU9603R1ZM is a GSTIN registered in Maharashtra. Maharashtra has one of the highest numbers of GST registrations in India, making code 27 one of the most commonly seen state codes on invoices.
GST state code 27 represents Maharashtra. If a GSTIN starts with 27, it means the business is registered in Maharashtra. To identify any state from a GSTIN, simply look at the first two digits and match them against the official state code list. You can use our GST State Code Finder tool above to instantly look up any code.
The GST state code for Gujarat is 24. Any GSTIN starting with '24' indicates a business registered in Gujarat. Gujarat is a major commercial and industrial state, so code 24 appears frequently in inter-state trade invoices. When selling goods from Gujarat to another state, IGST applies instead of CGST+SGST.
There are 37 active GST state codes in India, covering all states and union territories. These codes range from 01 (Jammu & Kashmir) to 38 (Ladakh). Additionally, code 97 is used for 'Other Territory' (for supplies to locations outside India but within customs territory) and code 99 is for 'Centre Jurisdiction'. Note that Andhra Pradesh has two codes: 28 (old, pre-bifurcation) and 37 (new, post-Telangana separation).
The state code is always the first 2 digits of a GSTIN. A GSTIN is a 15-character alphanumeric number structured as: State Code (positions 1-2) + PAN (positions 3-12) + Entity Number (position 13) + 'Z' (position 14) + Checksum (position 15). For example, in GSTIN 27AABCU9603R1ZM, '27' is the state code for Maharashtra. You can verify any GSTIN using our free GSTIN Validator tool.
Yes, TallyPrime automatically identifies the state code from any GSTIN entered during ledger creation or invoice entry. It uses the first two digits to determine the state and automatically applies the correct tax type - CGST+SGST for intra-state transactions and IGST for inter-state transactions. This eliminates manual lookup of state codes and reduces errors in tax calculation and filing.
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Automate GST Compliance with TallyPrime
TallyPrime auto-detects state codes, applies correct tax types, and generates GST-compliant invoices — all in one click.