What is a GST State Code and its Complete List: 2026

Picture this: it's 11 PM and you're rushing to finish an invoice. The client has confirmed the order, goods need to go out first thing tomorrow, and you're entering the GSTIN into your billing software. Everything looks the right amount, HSN code, quantity except for one thing you barely glance at: the first two digits of the GSTIN.

If those two digits get misread or entered wrong, the entire invoice goes wrong with it. CGST+SGST gets charged instead of IGST, or the other way around. The e-way bill portal throws an error when you try to generate it. And the worst part? Your client calls up and says, "Your invoice mistake just blocked my Input Tax Credit."

Chances are you've seen those first two digits a hundred times without ever really asking about them every GST number opens with something like 07, 27, or 33. Nobody just picked those numbers out of thin air, by the way. That's the GST State Code, and it tells you, at a glance, which state or union territory a business calls home for tax purposes.

Here's a bit of trivia most people don't know: this numbering didn't come from GST at all, it's borrowed from the 2011 Census. Back then, the government lined up every state and UT alphabetically and gave each one a number. When GST rolled out a few years later, the council didn't bother reinventing the wheel; they just reused the census numbering. So if you've ever wondered why West Bengal ended up with 19 or Andaman & Nicobar with 35, now you know it's an old census leftover, not a GST invention.

So let's actually get into how this code plays out on paper, and why something this small can throw a wrench in your billing if you're not paying attention.

Anatomy of a 15-Digit GSTIN

A GSTIN isn't just a random string of numbers every digit has a specific meaning. Here's the breakdown, piece by piece.

Example GSTIN: 27ABCDE1234F1Z5

Understanding this matters because if you ever need to verify a supplier's GSTIN, just the first two digits alone can tell you which state that business is registered in without even opening the GST portal.

Complete GST State Code List (01 to 38, Plus Special Codes)

Here's the table every accountant, business owner, and invoice-maker should keep handy. It's fully updated with the latest mergers and bifurcations.

This list complies with all current rules and regulations of the GST system. You can use this table as a reference for your accounting software, invoicing, or GST return filing without any problems. 

Download All State GST Code PDF List

If you don't want to hassle with checking your screen repeatedly and prefer using this entire list offline, you can save an official copy right here.

Deep-Dive Notes That Often Cause Confusion:39

 

• Why is code 25 missing? Daman & Diu used to have code 25, while Dadra & Nagar Haveli had a separate code, 26. In 2020, both union territories merged into a single administrative unit "Dadra and Nagar Haveli and Daman and Diu." As a result, only code 26 is used now, and 25 has been officially retired.
• What does state code 27 mean in GST? Many people search for "27 state code in GST description." The simple answer: 27 = Maharashtra. Being one of India's most business-active states, this is one of the most commonly seen codes on invoices.
• What is the Delhi GST state code? It's 07. If you work in or around NCR, you'll spot this one constantly; it's practically everywhere on Delhi-based invoices.
• Telangana vs Andhra Pradesh why do they have separate codes? Back in 2014, when Telangana split off from Andhra Pradesh, it needed its own identity in the tax system too. It got a fresh code, 36, and AP was reissued a new one, 37 (their old code, 28, isn't used anymore; you'll only see it on ancient records at this point).
• What about Ladakh? Once Ladakh became a separate union territory, breaking away from Jammu & Kashmir, it got its own GST code as well: 38.
• And code 97? This one trips people up. It's not tied to any particular state; it's reserved for situations like a foreign company selling OIDAR services (think streaming platforms, cloud software, digital subscriptions) into India, or for transactions happening in places that don't belong to any state at all, like offshore zones or special economic areas.
• Code 99 – "Centre Jurisdiction": This applies to special registrations that fall directly under the Centre rather than any particular state for example, certain government bodies or notified categories.

Real-World Business and Invoicing Impact

Now for the real question: why does this code matter so much in day-to-day business?

1. It Determines the Place of Supply (PoS)

The entire GST structure is built on the Place of Supply rules. When you generate an invoice, the system compares the supplier's state code with the recipient's state code. If both match, the transaction is treated as "intra-state." If they differ, it's "inter-state."

2. CGST+SGST vs IGST – The Most Common Mistake

• Same state code for both supplier and buyer → CGST + SGST applies.
• Different state codes → IGST applies.

It might sound like a small detail, but this mistake is surprisingly common especially for businesses operating across multiple branches. If you accidentally charge CGST+SGST when IGST should have applied, tax authorities will flag it as a mismatch, and you could end up dealing with extra paperwork and interest charges to fix it.

3. A Critical Role in E-Way Bill Generation

The e-way bill portal automatically calculates distance and decides validity period based on the state code. If the state code in the GSTIN doesn't match the actual "Ship To" address, the system throws an error or assigns the wrong validity which can get your goods detained on the highway.

4. A Wrong State Code Can Block ITC and Damage Relationships

This is the most painful part. If you enter the wrong GSTIN or state code on an invoice, this mismatch shows up in your client's GSTR-2B, and their Input Tax Credit (ITC) claim can get rejected or delayed. The result? An unhappy client, delayed payments, and a trust issue — all because of one small typing mistake.

Central vs State Jurisdiction: How to Find Yours

Many businesses don't realize whether their GST assessment falls under the Central authority or the State authority. Knowing this matters whenever you're dealing with a notice, an audit, or a refund query.

Step-by-Step Process:

1. Log in to the GST Portal (gst.gov.in).
2. Go to Services → User Services → View/Download Certificates, or use the "Search Taxpayer" option.
3. Enter your GSTIN and search.
4. The result will show your Jurisdiction details — clearly listing Zone, Commissionerate, Division, and Range.
5. This will tell you whether you fall under Centre Jurisdiction or State Jurisdiction the process and contact points differ slightly for each.

This information is especially useful when filing a refund claim or responding to a discrepancy notice, since you need to know exactly which office to approach.

FAQ

Q1. What is a GST State Code and why is it important?

A GST State Code is a unique 2-digit numeric code assigned to every State and Union Territory (UT) in India. These two digits form the first part of a business's 15-digit GSTIN (GST Identification Number). It is crucial because it helps the tax department identify where a business is registered and determines whether CGST+SGST (Intra-State) or IGST (Inter-State) should be applied on an invoice.

Q2. What are the GST State Codes for Delhi and Rajasthan?

Delhi is a Union Territory and its GST State Code is 07. Rajasthan’s GST State Code is 08. If you are supplying goods or services from Rajasthan to Delhi, it will be treated as an Inter-State transaction, and IGST will be calculated on the invoice.

Q3. What are the GST State Codes for Maharashtra and Uttar Pradesh?

The GST State Code for Maharashtra is 27, and for Uttar Pradesh (UP), it is 09. Selecting the correct state code in your invoicing or ERP software is mandatory to avoid errors during your monthly GST return filings.

Q4. Has the GST code for Dadra & Nagar Haveli and Daman & Diu changed?

Yes, following the merger of these two Union Territories in January 2020, Code 25 (which previously belonged to Daman & Diu) has been completely discontinued. Now, a single operational GST State Code, 26, is used for the entire merged Union Territory.

Q5. What are the new GST State Codes for Ladakh and Jammu & Kashmir?

Post the bifurcation of Jammu & Kashmir, J&K retains its original GST State Code 01. On the other hand, since Ladakh was carved out as a separate Union Territory, it has been assigned a brand new, unique GST State Code 38.

Q6. Can we change the GST State Code after completing the registration?

No, once a GSTIN is registered, you cannot modify its State Code. If you are permanently shifting your business operations to another state, you must cancel or surrender your existing GST registration and apply for a fresh one in the new state using the new address documents. This will generate a completely new GSTIN with the new state's code.

Q7. What happens if a wrong GST State Code is entered on an invoice?

 If you enter an incorrect state code on a bill, the tax amount goes to the wrong state government's account. As a result, your client/buyer will not be able to claim the Input Tax Credit (ITC) for that purchase. Additionally, it causes errors while generating E-Way bills, raising the risk of heavy penalties or vehicle seizure during transit checks.

Q8. How can we correct a wrong state code after filing GSTR-1?

If you have already submitted and filed your GSTR-1 with an incorrect state code, there is no need to panic. You can amend the specific invoice's Place of Supply (PoS) or State Code in the next month's tax filing using Table 9 (Amendments Section). Once amended, the correct ITC will start reflecting in your buyer's GSTR-2B.

Q9. Which state does GST Code 25 belong to and why is it missing?

Originally, Code 25 was assigned to the Union Territory of Daman & Diu. However, in January 2020, Daman & Diu was merged with Dadra & Nagar Haveli. Following this merger, Code 25 was permanently deactivated. Now, a single code, 26, is used for the entire merged territory. Do not use 25 on modern invoices; always use 26.

Q10. Which state does GST Code 28 belong to and why is it missing?

Code 28 does not belong to any state or Union Territory in India. Based on the geographical tracking of the 2011 Census data, Code 27 was assigned to Maharashtra and Code 29 to Karnataka, skipping 28 entirely in the structural numbering sequence. The GST Council has currently kept Code 28 Reserved for any future state or territory.

Conclusion

The GST state code might look like a small 2-digit number, but it's the foundation of your invoice accuracy, tax calculation, e-way bill validity, and your client's ITC claim. One wrong digit and the entire chain gets disrupted: the wrong tax type, blocked ITC, delayed payments, and unnecessary penalty notices.

So before raising any invoice or dispatching goods, make it a simple habit to cross-check the state code on both the supplier's and buyer's GSTIN. It takes five seconds, but it can save you weeks of headache and prevent unnecessary strain on client relationships.

If you'd like this complete GST state code list in PDF format to keep handy for printing at your desk or sharing with your team, download it using the link below and make your billing process error-free starting today.