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GST State Code Directory
A searchable directory of every GST state and union-territory code (01–38, 97, 99). The first two digits of any GSTIN are the state code — and they decide CGST+SGST vs IGST.
| Code | State / UT |
|---|---|
| 01 | Jammu & Kashmir |
| 02 | Himachal Pradesh |
| 03 | Punjab |
| 04 | Chandigarh |
| 05 | Uttarakhand |
| 06 | Haryana |
| 07 | Delhi |
| 08 | Rajasthan |
| 09 | Uttar Pradesh |
| 10 | Bihar |
| 11 | Sikkim |
| 12 | Arunachal Pradesh |
| 13 | Nagaland |
| 14 | Manipur |
| 15 | Mizoram |
| 16 | Tripura |
| 17 | Meghalaya |
| 18 | Assam |
| 19 | West Bengal |
| 20 | Jharkhand |
| 21 | Odisha |
| 22 | Chhattisgarh |
| 23 | Madhya Pradesh |
| 24 | Gujarat |
| 25 | Daman & Diu |
| 26 | Dadra & Nagar Haveli and Daman & Diu |
| 27 | Maharashtra |
| 28 | Andhra Pradesh (old) |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshadweep |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Puducherry |
| 35 | Andaman & Nicobar Islands |
| 36 | Telangana |
| 37 | Andhra Pradesh |
| 38 | Ladakh |
| 97 | Other Territory |
| 99 | Centre Jurisdiction |
The first two digits of any GSTIN are the state code. It also drives whether a supply is intra-state (CGST + SGST) or inter-state (IGST).
Frequently asked questions
Where is the state code in a GSTIN?
The first two digits. For example 27 = Maharashtra, 29 = Karnataka, 07 = Delhi.
Why does the state code matter?
It determines the place of supply: same state → CGST + SGST, different state → IGST.
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