GST State Code List and Jurisdiction with Complete Details

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 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

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