GST State Code List and Jurisdiction with Complete Details

Explore the complete GST state code list for all Indian states and union territories with details on GSTIN and its importance for taxpayers.

The GST state code list includes all states and Union Territories in India. The Goods and Services Tax Identification Number (GSTIN) is a unique 15-digit identification number assigned to taxpayers registered under the GST. The 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.The GST state code is numeric, for instance, the code for Delhi is 07, Karnataka is 29, and Uttar Pradesh is 09. The government organizes GST authorities by region and area PIN codes to simplify GST registration for businesses and professionals. When applying for GST registration, taxpayers must declare the authorization of their business premises.

GST State Code List

Below is the list of GST State Codes for all the states:
Name of StateCode of StateAlpha Code
JAMMU AND KASHMIR1JK
HIMACHAL PRADESH2HP
PUNJAB3PB
UTTARAKHAND5UA
HARYANA6HR
DELHI7DL
RAJASTHAN8RJ
UTTAR PRADESH9UP
BIHAR10BH
SIKKIM11SK
ARUNACHAL PRADESH12AR
NAGALAND13NL
MANIPUR14MN
MIZORAM15MI
TRIPURA16TR
MEGHALAYA17ME
ASSAM18AS
WEST BENGAL19WB
JHARKHAND20JH
ODISHA21OR
CHHATTISGARH22CT
MADHYA PRADESH23MP
GUJARAT24GJ
DADRA AND NAGAR HAVELI AND DAMAN AND DIU26DN
MAHARASHTRA27MH
ANDHRA PRADESH (BEFORE DIVISION)28AP
KARNATAKA29KA
GOA30GA
LAKSHADWEEP31LD
KERALA32KL
TAMIL NADU33TN
PUDUCHERRY34PY
TELANGANA36TL
ANDHRA PRADESH (NEWLY ADDED)37AP
LADAKH (NEWLY ADDED)38LA
GST State Code List

GST Code List for Union Territories

Union TerritoryTINState Code
Andaman and Nicobar Islands35AN
Chandigarh04CH
Dadra & Nagar Haveli and Daman & Diu26DNHDD
Ladakh38LA
Other Territory97OT
UTs GST State Code List

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

The GST state code is essential for:
  • Obtaining a GST Registration Number (GSTIN).
  • Identifying the Delivery Zone or "Place of Supply".
  1. 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.
  2. 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:All Bank IFSC Code List

Frequently Asked Questions

What is GST?

GST stands for Goods and Services Tax, which is an indirect tax levied on the supply of goods and services in India.

Who pays GST?

Any individual or business with an aggregate turnover exceeding 20 lakh rupees must register for GST, while those in northeastern states need to register if their turnover is over 10 lakh rupees.

When did GST start in India?

GST was implemented in India on 1st July 2017.

What are the types of GST?

There are three types of GST in India: Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), and Integrated Goods and Services Tax (IGST).

Which countries besides India have GST?

Countries such as Australia, Canada, Malaysia, Maldives, New Zealand, Papua New Guinea, and Singapore have implemented GST.