GST state code list
The two-digit code at the start of every GSTIN and in every place of supply, with the tax heads used inside each state.
| Code | State or union territory | Intra-state tax | QRMP GSTR-3B |
|---|---|---|---|
| 01 | Jammu and Kashmir | CGST + SGST | 24th |
| 02 | Himachal Pradesh | CGST + SGST | 24th |
| 03 | Punjab | CGST + SGST | 24th |
| 04 | Chandigarh | CGST + UTGST | 24th |
| 05 | Uttarakhand | CGST + SGST | 24th |
| 06 | Haryana | CGST + SGST | 24th |
| 07 | Delhi | CGST + SGST | 24th |
| 08 | Rajasthan | CGST + SGST | 24th |
| 09 | Uttar Pradesh | CGST + SGST | 24th |
| 10 | Bihar | CGST + SGST | 24th |
| 11 | Sikkim | CGST + SGST | 24th |
| 12 | Arunachal Pradesh | CGST + SGST | 24th |
| 13 | Nagaland | CGST + SGST | 24th |
| 14 | Manipur | CGST + SGST | 24th |
| 15 | Mizoram | CGST + SGST | 24th |
| 16 | Tripura | CGST + SGST | 24th |
| 17 | Meghalaya | CGST + SGST | 24th |
| 18 | Assam | CGST + SGST | 24th |
| 19 | West Bengal | CGST + SGST | 24th |
| 20 | Jharkhand | CGST + SGST | 24th |
| 21 | Odisha | CGST + SGST | 24th |
| 22 | Chhattisgarh | CGST + SGST | 22nd |
| 23 | Madhya Pradesh | CGST + SGST | 22nd |
| 24 | Gujarat | CGST + SGST | 22nd |
| 25 | Daman and DiuOld code | CGST + UTGST | – |
| 26 | Dadra and Nagar Haveli and Daman and Diu | CGST + UTGST | 22nd |
| 27 | Maharashtra | CGST + SGST | 22nd |
| 28 | Andhra Pradesh (before bifurcation)Old code | CGST + SGST | – |
| 29 | Karnataka | CGST + SGST | 22nd |
| 30 | Goa | CGST + SGST | 22nd |
| 31 | Lakshadweep | CGST + UTGST | 22nd |
| 32 | Kerala | CGST + SGST | 22nd |
| 33 | Tamil Nadu | CGST + SGST | 22nd |
| 34 | Puducherry | CGST + SGST | 22nd |
| 35 | Andaman and Nicobar Islands | CGST + UTGST | 22nd |
| 36 | Telangana | CGST + SGST | 22nd |
| 37 | Andhra Pradesh | CGST + SGST | 22nd |
| 38 | Ladakh | CGST + UTGST | 24th |
| 97 | Other Territory | CGST + UTGST | – |
| 99 | Centre Jurisdiction | CGST + SGST | – |
Questions people ask
- What do the first two digits of a GSTIN mean?
- They are the code of the state or union territory where the taxpayer is registered. 27 is Maharashtra and 29 is Karnataka, for example.
- What is the GST state code for Delhi?
- 07. Maharashtra is 27, Karnataka 29, Tamil Nadu 33, Gujarat 24, Uttar Pradesh 09 and West Bengal 19.
- What is the state code for Telangana and Andhra Pradesh?
- Telangana is 36 and Andhra Pradesh is 37. Code 28 was Andhra Pradesh before the state was split. It can still appear on older GSTINs.
- What is the state code for Ladakh?
- 38. Jammu and Kashmir is 01.
- Why does the code matter on an invoice?
- The place of supply code decides whether you charge CGST and SGST or IGST. Comparing it with your own state code is the first check the portal makes.
- What are codes 97 and 99?
- 97 is Other Territory and 99 is Centre Jurisdiction.
Rules last checked 18 October 2026. This is general information, not tax advice. Check the notification or ask your CA before you rely on a figure.
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