GST State Code List: All State & UT Codes, GSTIN Format, & Jurisdiction

If you work with GST registration, invoices, e-invoices, e-way bills, or return filing, using the correct GST state code is essential.

The first two characters of a GSTIN identify the state or union territory where the registration is held. At the same time, GST jurisdiction tells you which tax authority handles your case for compliance and administration.

In this guide, you will find the latest GST state code list 2026, understand how the code fits into a GSTIN, learn the difference between a GST state code and GST jurisdiction, and see how to check the correct jurisdiction for your business.

This blog is intended as a practical reference for business owners, accountants, tax professionals, and finance teams.

GST State Code at a Glance

A GST state code is a two-digit identifier assigned to each Indian state and union territory under GST. It helps identify the place of registration and appears at the beginning of the GSTIN.

A GST jurisdiction is different. It refers to the State and Centre tax authorities mapped to your registered place of business for administrative purposes.

In simple terms:

• GST state code tells you where the registration belongs
• GST jurisdiction tells you which authority handles that registration

What Is a GST State Code?

A GST state code is a two-digit numeric code assigned to every state and union territory under India’s GST framework. It is used to identify the location of a GST registration and plays an important role in invoicing, return filing, validation, and compliance workflows.

GST registration is state-wise. That means a business must register in each state from which it makes taxable supplies, and the state code instantly identifies that registration. For example, a GSTIN starting with 27 belongs to Maharashtra, while a GSTIN starting with 07 belongs to Delhi.

Using the correct state code reduces the risk of data mismatch, tax reporting errors, and compliance issues in invoices and GST filings.

How GST State Codes Appear in a GSTIN

A GSTIN is a 15-character registration number. The structure is easy to understand:

• Digits 1–2: State code
• Digits 3–12: PAN of the taxpayer
• Digit 13: Entity number for registrations under the same PAN in that state
• Digit 14: Default character
• Digit 15: Checksum character

Example: In a GSTIN such as 27ABCDE1234F1Z5, the 27 shows that the registration belongs to Maharashtra.

Complete GST State Code List (2026)

Below is the updated GST state code list for 2026:

State / Union Territory	GST State Code
Jammu and Kashmir	1
Himachal Pradesh	2
Punjab	3
Chandigarh	4
Uttarakhand	5
Haryana	6
Delhi	7
Rajasthan	8
Uttar Pradesh	9
Bihar	10
Sikkim	11
Arunachal Pradesh	12
Nagaland	13
Manipur	14
Mizoram	15
Tripura	16
Meghalaya	17
Assam	18
West Bengal	19
Jharkhand	20
Odisha	21
Chhattisgarh	22
Madhya Pradesh	23
Gujarat	24
Dadra and Nagar Haveli and Daman and Diu	26
Maharashtra	27
Karnataka	29
Goa	30
Lakshadweep	31
Kerala	32
Tamil Nadu	33
Puducherry	34
Andaman and Nicobar Islands	35
Telangana	36
Andhra Pradesh	37
Ladakh	38

Special Codes You May Also See

Special Entry	Code
Other Country	96
Other Territory	97

Important Note on Legacy and Reference Codes

You may still come across some older or reference-only codes in legacy documents or historical GST records. For example:

• 25 may appear for the old Daman and Diu reference before the 2020 merger
• 28 may appear in older references for Andhra Pradesh before later state-code updates

Where GST State Codes Are Used

GST state codes are used in several practical situations:

GST registration: Since GST registration is state-wise, the state code helps identify the exact state or union territory of registration.

Invoice review and validation: The first two digits of the GSTIN help businesses confirm whether the supplier or customer registration belongs to the expected state.

Return filing and reconciliation: Correct state-code mapping helps reduce mismatches in outward-supply and inward-supply reporting.

e-Invoice and related compliance workflows: State codes are part of the broader data structure used across GST systems, including invoice-related reporting.

Vendor onboarding and master-data checks: Finance and tax teams often use the state code as a first-level validation check before processing invoices or onboarding a supplier.

GST State Code vs GST Jurisdiction: What’s the Difference?

These two terms are related, but they are not the same.

Term	Meaning
GST state code	A two-digit code that identifies the state or union territory of a GST registration
GST jurisdiction	The State and Centre tax authorities assigned to the taxpayer for administrative purposes

A state code answers the question, “Where is this GST registration held?”

A jurisdiction answers the question, “Which tax authority handles this registration?”

What Is GST Jurisdiction?

GST jurisdiction refers to the administrative authority assigned to a taxpayer under GST. A registered business can have both State and Centre jurisdictions for administration, verification, notices, and related tax processes.

In practice, jurisdiction is linked to your registered place of business and its mapped area. On the GST portal, the State and Centre jurisdiction are displayed based on the PIN code entered in the Principal Place of Business section during registration.

Why GST Jurisdiction Matters

Knowing your GST jurisdiction helps in practical compliance situations, such as:

• identifying the correct authority for notices, clarifications, and follow-up action
• selecting the correct details during GST registration or amendment
• reducing errors caused by choosing the wrong ward, circle, division, range, or commissionerate
• handling communication with the correct State or Centre officer when needed

How is GST Jurisdiction Categorized?

GST jurisdiction is divided into two primary types:

• Central Jurisdiction: Transactions between various states or union territories fall under this jurisdiction. For instance, if a manufacturer in Gujarat sells goods to a vendor in Madhya Pradesh, the transaction would fall under Central Jurisdiction and be subject to Integrated GST (IGST).

• State Jurisdiction: This pertains to transactions conducted within the same state. For example, an eatery in Delhi catering only to local customers would fall under State Jurisdiction and be liable for State GST (SGST), dealing with Delhi's tax authorities.

How to Find Your GST Jurisdiction

Follow these steps to identify your GST jurisdiction:

1. Go to the GST Portal: Visit www.gst.gov.in to access the official GST portal.

2. Navigate to 'Search Taxpayer': On the portal’s homepage, click on the "Search Taxpayer" option.

3. Search Using GSTIN or UIN: Enter your GSTIN (Goods and Services Tax Identification Number) or UIN (Unique Identification Number) in the search bar.

4. Check Assigned Jurisdiction: The portal will display details of both your Central and State jurisdiction based on your registration details.

Pro Tip: Always verify your jurisdiction when updating your GST details or expanding your business to a new location.

FAQs

Q1. What do the first two characters of a GSTIN mean?

They represent the GST state code of the state or union territory where the registration is held.

Q2. Is a GST state code the same as a GST jurisdiction?

No. The state code identifies the location of registration. GST jurisdiction identifies the State and Centre tax authorities assigned to that registration.

Q3. Can I still see old codes, such as 25 or 28, in documents?

Yes. Legacy or historical records may still contain older codes. However, current reference tables should clearly separate active codes from historical ones.

Q4. How can I verify a supplier's state code?

Use the official Search Taxpayer function on the GST portal and enter the supplier’s GSTIN. The first two characters also identify the state code.

Q5. How is GST jurisdiction assigned?

GST jurisdiction is displayed based on the PIN code entered in the Principal Place of Business section and the mapped administrative area on the GST system.

Q6. Why is it risky to use the wrong state code?

The wrong code can cause invoice-level confusion, vendor data mismatches, return filing errors, and extra correction work during reconciliation.

Work Within India’s Tax System

GST state codes and GST jurisdiction are basic but important parts of GST compliance. The state code helps identify where a registration belongs, while jurisdiction helps identify which tax authority manages that registration.

For accurate GST registration, invoicing, return filing, and vendor validation, always use the latest active state-code list, separate current codes from legacy references, and verify jurisdiction details carefully from official GST sources whenever needed.

Bonus Tip: Consider using Vyapar TaxOne’s automated GST tools to simplify your invoicing, reconciliation, and reporting tasks.

Also Read:

1. GSTN e-Services Mobile App: Guide to Easy GST Compliance
2. Avoid GST Fraud: Simple Steps to Verify if GST Bill is Genuine and Valid