GST State Code List is a unique set of numerical codes assigned to every Indian state and union territory under the Goods and Services Tax (GST) system. These codes help in identifying the state of registration of a taxpayer and play an important role in generating the GSTIN (Goods and Services Tax Identification Number).
Goods and Services Tax Identification Number (GSTIN) is a unique 15-digit identification number assigned to taxpayers registered under the GST. First two digits of the GSTIN represent the State Code, followed by a 10-digit PAN Card Number, a one-digit Registration Number, and two digits that are default values. Taxpayers must use the GST state code during GST registration and while entering details in GST Returns.
GST State Code List
Below is the list of GST State Codes for all the states:
| Name of State | Code of State | Alpha Code |
|---|---|---|
| JAMMU AND KASHMIR | 1 | JK |
| HIMACHAL PRADESH | 2 | HP |
| PUNJAB | 3 | PB |
| UTTARAKHAND | 5 | UA |
| HARYANA | 6 | HR |
| DELHI | 7 | DL |
| RAJASTHAN | 8 | RJ |
| UTTAR PRADESH | 9 | UP |
| BIHAR | 10 | BH |
| SIKKIM | 11 | SK |
| ARUNACHAL PRADESH | 12 | AR |
| NAGALAND | 13 | NL |
| MANIPUR | 14 | MN |
| MIZORAM | 15 | MI |
| TRIPURA | 16 | TR |
| MEGHALAYA | 17 | ME |
| ASSAM | 18 | AS |
| WEST BENGAL | 19 | WB |
| JHARKHAND | 20 | JH |
| ODISHA | 21 | OR |
| CHHATTISGARH | 22 | CT |
| MADHYA PRADESH | 23 | MP |
| GUJARAT | 24 | GJ |
| DADRA AND NAGAR HAVELI AND DAMAN AND DIU | 26 | DN |
| MAHARASHTRA | 27 | MH |
| ANDHRA PRADESH (BEFORE DIVISION) | 28 | AP |
| KARNATAKA | 29 | KA |
| GOA | 30 | GA |
| LAKSHADWEEP | 31 | LD |
| KERALA | 32 | KL |
| TAMIL NADU | 33 | TN |
| PUDUCHERRY | 34 | PY |
| TELANGANA | 36 | TL |
| ANDHRA PRADESH (NEWLY ADDED) | 37 | AP |
| LADAKH (NEWLY ADDED) | 38 | LA |
GST Code List for Union Territories
| Union Territory | TIN | State Code |
|---|---|---|
| Andaman and Nicobar Islands | 35 | AN |
| Chandigarh | 04 | CH |
| Dadra & Nagar Haveli and Daman & Diu | 26 | DNHDD |
| Ladakh | 38 | LA |
| Other Territory | 97 | OT |
Download GST State Code List PDF
You can download the complete GST State Code List in PDF format using the link below:
Download GST State Code List PDF
Importance of GST State Code
GST state code is essential for:
- Obtaining a GST Registration Number (GSTIN).
- Identifying the Delivery Zone or "Place of Supply".
- The GSTIN starts with the state code. For instance, in the GSTIN 08AAEPM0111C1Z8, the first two digits "08" represent the GST State Code for Rajasthan. The section "AAEPM0111C" is the PAN Card Number, followed by the Registration Number and default values.
- Determining the applicable GST rules, such as whether IGST will apply or if CGST & SGST will be imposed based on the supplier's state and the place of supply.
For further details, visit the official Goods and Services Tax website: www.gst.gov.in
How Are GST State Codes Used?
- GST Registration
- When applying for GST registration, businesses must provide the correct state code to ensure accurate location mapping.
- Invoice Generation
- The GST state code helps determine whether a transaction is intra-state (CGST + SGST) or inter-state (IGST).
- Filing GST Returns
- Your GSTIN contains the state code, which determines where you need to file tax returns.
- Tax Compliance & Audits
- GST officers use the state code to track tax payments and audits for businesses in their region.
How to Find Your GST Jurisdiction?
To check your GST jurisdiction, follow these steps:
- Look at Your GST Registration Certificate
- The jurisdictional office details are mentioned on your GST registration certificate.
- Use the CBIC "Know Your Jurisdiction" Portal
- The Central Board of Indirect Taxes and Customs (CBIC) offers an online tool to check GST jurisdiction.
- Check Your State’s Commercial Tax Website
- Many state tax departments provide jurisdiction details based on PIN codes.
See also: