GST state code list: what is the state code in GST?
The two-digit GST state code for every state and UT, how it forms the first two digits of a GSTIN, and where state codes go on a GST invoice.
A GST state code is the two-digit number that stands for an Indian state or union territory in GST. It forms the first two digits of every GSTIN, so a GSTIN starting with 27 is registered in Maharashtra and one starting with 07 is registered in Delhi. You also use state codes to show the place of supply and, in some cases, the buyer's state on a GST invoice.
The full list is below. It follows the State Codes table in the official master codes of the e-invoice portal (NIC IRP). This guide is updated 17 October 2026. It is an explainer, not tax advice.
GST state code list for all states and union territories
| State code | State or union territory |
|---|---|
| 01 | Jammu and 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 and Diu |
| 26 | Dadra and Nagar Haveli |
| 27 | Maharashtra |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshadweep |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Puducherry |
| 35 | Andaman and Nicobar Islands |
| 36 | Telangana |
| 37 | Andhra Pradesh |
| 38 | Ladakh |
| 97 | Other Territory |
| 96, 99 | Other countries |
A few points about this list:
- There is no 28 in the current master. Andhra Pradesh uses 37.
- 25 and 26: Dadra and Nagar Haveli and Daman and Diu became one union territory in January 2020, but the e-invoice master still lists 25 and 26 separately. If you are registered there, use the two digits at the start of your own GSTIN.
- 97, 96 and 99 are not states. The master names 97 "Other Territory" and lists 96 and 99 as "Other countries".
- The codes in the official master are written without a leading zero (1, 2, 3 …). In a GSTIN they always take two digits, so Jammu and Kashmir is 01.
How is the state code used in a GSTIN?
A GSTIN is a 15-character number. The GST Council's registration flyer describes it like this:
| Characters | What they are | Example: 27AAOCB1783C1ZN |
|---|---|---|
| 1–2 | State code | 27 (Maharashtra) |
| 3–12 | PAN of the legal entity | AAOCB1783C |
| 13–14 | Entity code | 1Z |
| 15 | Check sum | N |
The example is Billoxy's own GSTIN (Bizyra Technologies Private Limited, registered in Maharashtra). So the quickest way to see where a supplier or buyer is registered is to read the first two digits of their GSTIN and match them to the list above.
Why does a business have a different GSTIN in each state?
Because GST registration is PAN based and state specific. According to the GST Council flyer on registration, a supplier registers in each state or union territory from which it makes supplies, and a person registered in one state is treated as unregistered outside that state.
So one PAN can hold several GSTINs. Characters 3–12 (the PAN) stay the same; the first two digits change with the state. For example, a company with branches in Maharashtra and Karnataka would hold one GSTIN starting with 27 and another starting with 29.
Where do state codes appear on a GST invoice?
Rule 46 of the CGST Rules lists what a tax invoice must contain. State names and codes come up in three places:
| Situation | What the invoice must show |
|---|---|
| Registered buyer | The buyer's GSTIN, which already carries the state code in its first two digits |
| Unregistered buyer, taxable value ₹50,000 or more | Buyer's name and address, delivery address, and the name of the state and its code |
| Unregistered buyer, taxable value below ₹50,000 | The same details, if the buyer asks for them to be recorded |
| Inter-state supply | Place of supply along with the name of the state |
Many businesses print the state name and code next to the place of supply on every invoice, because it makes the tax split easy to check.
How does the state code decide CGST + SGST or IGST?
The state code itself does not set the tax. The place of supply does. But the state codes make the check quick:
- Compare the state code in your GSTIN with the state of the place of supply.
- Same state (for example, a Pune shop with GSTIN 27… selling to a buyer in Mumbai, place of supply 27): intra-state supply, charge CGST + SGST.
- Different state (the same Pune shop shipping to a buyer in Bengaluru, place of supply 29): inter-state supply, charge IGST.
Place of supply has its own rules for services, bill-to-ship-to sales and imports. Read what is place of supply under GST? before you decide a tricky case, and see CGST vs SGST vs IGST for how the split works.
Common state code mistakes on invoices
- Typing a registered buyer's state by hand and picking the wrong one. Match it with the first two digits of the buyer's GSTIN: a GSTIN starting with 29 is registered in Karnataka.
- Charging CGST + SGST on an inter-state sale (or IGST on an intra-state one) because the place of supply was left at your own state.
- Using an old code from a printed list. Lists copied years ago may still show 28 for Andhra Pradesh or a single code for Dadra and Nagar Haveli and Daman and Diu. Use the current official master.
- Leaving out the state and code for an unregistered buyer when the taxable value is ₹50,000 or more.
How billing software helps with state codes
The simplest fix is to save each customer's state once and let every invoice reuse it.
In Billoxy, GST billing, invoicing and inventory software for Indian MSMEs on web and mobile, sales documents carry a place of supply, and tax is split into CGST + SGST or IGST from it. For a single invoice, the free GST invoice generator lets you enter the GSTIN, GST rate and state without signing up. Your CA still reviews place-of-supply edge cases.
Related Billoxy guides
- What is place of supply under GST?
- What is the difference between CGST, SGST and IGST?
- Mandatory fields in a GST invoice
- What is a GST invoice?
- What is an e-way bill in GST?
Official sources
- Master codes, State Codes table (e-invoice portal, NIC IRP-1)
- GST Registration under GST Law: GSTIN structure and state-wise registration (PDF, GST Council)
- Rule 46 of the CGST Rules, 2017: tax invoice (CBIC)
- GST portal
FAQs
What is the GST state code of Maharashtra?
- Every GSTIN registered in Maharashtra starts with 27.
What is the GST state code of Delhi?
- In the official master it is written as 7; in a GSTIN it is always 07.
Which state has GST state code 29?
Karnataka. Tamil Nadu is 33, Telangana is 36 and Andhra Pradesh is 37.
How do I find a state from a GSTIN?
Read the first two digits of the GSTIN and match them to the state code list. The next ten characters are the PAN of the business.
Is the state code mandatory on a GST invoice?
For a registered buyer, the GSTIN already carries the state code. For an unregistered buyer, Rule 46 requires the name of the state and its code when the taxable value is ₹50,000 or more, or when the buyer asks for it below that value. Inter-state invoices must show the place of supply with the state name.
What to do next
Need one GST invoice right now? Use the free GST invoice generator. For everyday GST billing, invoicing and inventory for Indian MSMEs, start with Billoxy (10-day trial).