GST state code list and jurisdiction: every code from 01 to 38

A GST state code is the two-digit number that begins every GSTIN and identifies the state or union territory where the business is registered. There are 37 active codes, numbered 01 to 38 (code 25 was retired when Daman and Diu merged with Dadra and Nagar Haveli), plus two special codes, 97 and 99. The most searched: 06 is Haryana, 07 is Delhi, 09 is Uttar Pradesh, 27 is Maharashtra, 29 is Karnataka, 33 is Tamil Nadu. The full list is below, followed by a decoder that reads any GSTIN and checks its check digit.

GST state code list (01–38, 97, 99)

The code is assigned by the GST system from the census-era state numbering, which is why the order is geographic rather than alphabetical — it starts at Jammu and Kashmir in the north and works south. The last column shows which tax a registered supplier in that territory charges on a local sale alongside CGST — see the four types of GST for how the split works.

UTs with their own legislature — Delhi, Puducherry, and Jammu and Kashmir since October 2019 — levy SGST under their own GST Acts. The five UTs without one levy UTGST under the central UTGST Act. The rate is identical; only the name on the invoice differs.

Every GST state code, one line each

For quick lookup, each code as a single sentence. The local tax is what a registered supplier there charges alongside CGST on an in-state sale.

01 GST state code is Jammu and Kashmir (UT with its own legislature; local tax SGST).

02 GST state code is Himachal Pradesh (state; local tax SGST).

03 GST state code is Punjab (state; local tax SGST).

04 GST state code is Chandigarh (union territory; local tax UTGST).

05 GST state code is Uttarakhand (state; local tax SGST).

06 GST state code is Haryana (state; local tax SGST).

07 GST state code is Delhi (UT with its own legislature; local tax SGST).

08 GST state code is Rajasthan (state; local tax SGST).

09 GST state code is Uttar Pradesh (state; local tax SGST).

10 GST state code is Bihar (state; local tax SGST).

11 GST state code is Sikkim (state; local tax SGST).

12 GST state code is Arunachal Pradesh (state; local tax SGST).

13 GST state code is Nagaland (state; local tax SGST).

14 GST state code is Manipur (state; local tax SGST).

15 GST state code is Mizoram (state; local tax SGST).

16 GST state code is Tripura (state; local tax SGST).

17 GST state code is Meghalaya (state; local tax SGST).

18 GST state code is Assam (state; local tax SGST).

19 GST state code is West Bengal (state; local tax SGST).

20 GST state code is Jharkhand (state; local tax SGST).

21 GST state code is Odisha (state; local tax SGST).

22 GST state code is Chhattisgarh (state; local tax SGST).

23 GST state code is Madhya Pradesh (state; local tax SGST).

24 GST state code is Gujarat (state; local tax SGST).

25 GST state code is Daman and Diu — retired on 26 January 2020 when Daman and Diu merged into code 26.

26 GST state code is Dadra and Nagar Haveli and Daman and Diu (union territory; local tax UTGST).

27 GST state code is Maharashtra (state; local tax SGST).

28 GST state code is Andhra Pradesh (undivided, pre-2014) — not a live code; Andhra Pradesh registrations use 37 and Telangana 36.

29 GST state code is Karnataka (state; local tax SGST).

30 GST state code is Goa (state; local tax SGST).

31 GST state code is Lakshadweep (union territory; local tax UTGST).

32 GST state code is Kerala (state; local tax SGST).

33 GST state code is Tamil Nadu (state; local tax SGST).

34 GST state code is Puducherry (UT with its own legislature; local tax SGST).

35 GST state code is Andaman and Nicobar Islands (union territory; local tax UTGST).

36 GST state code is Telangana (state; local tax SGST).

37 GST state code is Andhra Pradesh (state; local tax SGST).

38 GST state code is Ladakh (union territory; local tax UTGST).

97 GST state code is Other Territory — supplies in territorial waters beyond 12 nautical miles, where no state has jurisdiction; IGST applies.

99 GST state code is Other Country — non-resident OIDAR suppliers registered under Centre jurisdiction; their GSTINs carry no PAN.

The four codes that confuse people

• 25 — Daman and Diu. Retired. The two UTs merged on 26 January 2020 and every registration migrated to code 26, which now reads “Dadra and Nagar Haveli and Daman and Diu”. A GSTIN starting with 25 is either old or wrong.
• 28 — Andhra Pradesh. The code of undivided Andhra Pradesh in the pre-GST TIN system. Since Telangana was carved out in 2014, GST assigns 36 to Telangana and 37 to Andhra Pradesh. Treat a GSTIN beginning with 28 as one to verify on the portal.
• 97 — Other Territory. For supplies in India’s territorial waters beyond 12 nautical miles, and the exclusive economic zone, where no state has jurisdiction. Section 9 of the IGST Act deems a supply within 12 nautical miles to be in the nearest coastal state; beyond that it is “other territory”.
• 99 — Other Country, also called Centre Jurisdiction. The official e-way bill state master labels it “Other Country”; the GST portal files it under Centre jurisdiction. It is used for non-resident suppliers of online information and database services (OIDAR) — the foreign cloud, streaming and software platforms that must register in India without a physical presence. An Indian business buying from one that is not registered pays the 18% itself under reverse charge. Their GSTINs begin with 99 and carry a country code where a PAN would normally be.

How to read a GSTIN

Every one of the 15 characters has a meaning, so a GSTIN can be checked by eye before it is checked on the portal. Take 07AAAAA0000A1Z4:

The check digit is what makes a mistyped GSTIN detectable. It uses a weighted modulus-36 algorithm over the first fourteen characters, so a single wrong character almost always produces a mismatch. The illustrative number quoted on most websites, 22AAAAA0000A1Z5, is a format example only — its check digit should be C, so it fails the test.

GSTIN decoder and check-digit validator

The decoder runs in your browser and sends nothing anywhere. A valid structure is not proof of an active registration: for that, use Search Taxpayer on gst.gov.in, which also shows the legal name, registration date and filing status.

Why the state code matters on an invoice

Three practical reasons to check it.

• It tells you which tax to expect, but not on its own. If your supplier’s state code matches the place of supply, the invoice should show CGST + SGST; if it differs, IGST. The GST calculator produces either split, and how to calculate GST walks through the arithmetic. The place of supply for goods is where they are delivered, so a Haryana supplier (06) delivering to your Delhi office (07) charges IGST, while the same supplier handing over goods at their Gurugram counter charges CGST + SGST even if you are from Delhi.
• Credit depends on it. Input tax credit claimed under the wrong head — CGST/SGST when it should have been IGST — is denied on scrutiny and has to be paid again under the right head, with interest. GSTR-2B shows the supplier’s GSTIN on every invoice, and the state code is the fastest cross-check.
• E-way bills and e-invoices validate it. Both systems reject a GSTIN whose state code does not match the supplier’s or recipient’s registered address, so an invoice with a wrong code usually cannot even be generated. The due dates for the returns these feed are on the tax calendar.

GST state code versus jurisdiction

The state code says where a business is registered. Its jurisdiction says who administers it. Every taxpayer is assigned to either the Central administration (CBIC) or the State administration, under a decision of the GST Council’s 9th meeting in January 2017: below ₹1.5 crore turnover, 90% of taxpayers go to the state and 10% to the Centre; above it, the split is 50:50. The assignment decides which office issues notices, conducts audits and hears the first appeal. The state code never changes; the jurisdiction can be reassigned.

Each administration has its own hierarchy. On the Central side it runs Zone → Commissionerate → Division → Range; state administrations use their own names, typically a ward, circle or local GST office. Both the Central and the State jurisdiction are printed on the registration certificate (Form GST REG-06) and shown for any GSTIN under Search Taxpayer on gst.gov.in.

To find a jurisdiction before registering, use Know Your Jurisdiction on cbic-gst.gov.in: choose the state, then the zone, commissionerate, division and range, and it lists the localities each covers. Pick the range that covers the principal place of business; the state-side office is then assigned by the state administration. A wrong choice is not fatal — it is corrected by the officer at verification — but a right one avoids a delay.

Codes on the e-way bill and in returns

The same two-digit codes drive the place of supply field in GSTR-1, where inter-state B2C sales are reported state by state, and the state fields on an e-way bill. The e-way bill system publishes the authoritative master at docs.ewaybillgst.gov.in: it lists code and name only, still spells Odisha as “Orissa”, labels 99 as “Other Country”, and includes neither 25 nor 28 — confirmation that those two are not live codes.

Common questions