{"id":9998,"date":"2024-04-29T12:40:29","date_gmt":"2024-04-29T12:40:29","guid":{"rendered":"https:\/\/www.enkash.com\/resources\/?p=9998"},"modified":"2026-03-11T10:59:50","modified_gmt":"2026-03-11T05:29:50","slug":"gst-state-code-list","status":"publish","type":"post","link":"https:\/\/www.enkash.com\/resources\/blog\/gst-state-code-list","title":{"rendered":"GST State Code List and Jurisdiction Under GST"},"content":{"rendered":"

<\/span>What is the GST State Code?<\/span><\/h2>\n

A GST State Code is a unique two-digit numeric code assigned to each Indian state and union territory under the Goods and Services Tax system. This code represents the location where a business is registered for GST and forms the first two digits of the GSTIN<\/a> (Goods and Services Tax Identification Number).<\/p>\n

The GST State Code helps identify the state of registration from the GSTIN. Whether a supply is intra-state or inter-state depends on the supplier’s location and the place of supply rules under GST. This classification is essential for applying the correct type of tax, such as CGST<\/a> and SGST<\/a> for intra-state supplies or IGST for inter-state supplies.<\/p>\n

Every GST-registered business must select the correct state code at the time of registration. An incorrect GST State Code can lead to errors in tax calculation, return filing issues, and jurisdiction-related compliance problems.<\/p>\n

<\/span>GST State Code List (All States and Union Territories)<\/span><\/h2>\n

Each state and union territory in India is assigned a specific two-digit GST State Code. These codes are standardized across the GST system and are used during GST registration, invoice generation, return filing, and jurisdiction mapping.<\/p>\n

Below is the complete GST State Code list used in GSTINs in India.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
GST State Code<\/b><\/div><\/td>\n
State \/ Union Territory<\/b><\/div><\/td>\n<\/tr>\n
01<\/span><\/div><\/td>\n
Jammu and Kashmir<\/span><\/div><\/td>\n<\/tr>\n
02<\/span><\/div><\/td>\n
Himachal Pradesh<\/span><\/div><\/td>\n<\/tr>\n
03<\/span><\/div><\/td>\n
Punjab<\/span><\/div><\/td>\n<\/tr>\n
04<\/span><\/div><\/td>\n
Chandigarh<\/span><\/div><\/td>\n<\/tr>\n
05<\/span><\/div><\/td>\n
Uttarakhand<\/span><\/div><\/td>\n<\/tr>\n
06<\/span><\/div><\/td>\n
Haryana<\/span><\/div><\/td>\n<\/tr>\n
07<\/span><\/div><\/td>\n
Delhi<\/span><\/div><\/td>\n<\/tr>\n
08<\/span><\/div><\/td>\n
Rajasthan<\/span><\/div><\/td>\n<\/tr>\n
09<\/span><\/div><\/td>\n
Uttar Pradesh<\/span><\/div><\/td>\n<\/tr>\n
10<\/span><\/div><\/td>\n
Bihar<\/span><\/div><\/td>\n<\/tr>\n
11<\/span><\/div><\/td>\n
Sikkim<\/span><\/div><\/td>\n<\/tr>\n
12<\/span><\/div><\/td>\n
Arunachal Pradesh<\/span><\/div><\/td>\n<\/tr>\n
13<\/span><\/div><\/td>\n
Nagaland<\/span><\/div><\/td>\n<\/tr>\n
14<\/span><\/div><\/td>\n
Manipur<\/span><\/div><\/td>\n<\/tr>\n
15<\/span><\/div><\/td>\n
Mizoram<\/span><\/div><\/td>\n<\/tr>\n
16<\/span><\/div><\/td>\n
Tripura<\/span><\/div><\/td>\n<\/tr>\n
17<\/span><\/div><\/td>\n
Meghalaya<\/span><\/div><\/td>\n<\/tr>\n
18<\/span><\/div><\/td>\n
Assam<\/span><\/div><\/td>\n<\/tr>\n
19<\/span><\/div><\/td>\n
West Bengal<\/span><\/div><\/td>\n<\/tr>\n
20<\/span><\/div><\/td>\n
Jharkhand<\/span><\/div><\/td>\n<\/tr>\n
21<\/span><\/div><\/td>\n
Odisha<\/span><\/div><\/td>\n<\/tr>\n
22<\/span><\/div><\/td>\n
Chhattisgarh<\/span><\/div><\/td>\n<\/tr>\n
23<\/span><\/div><\/td>\n
Madhya Pradesh<\/span><\/div><\/td>\n<\/tr>\n
24<\/span><\/div><\/td>\n
Gujarat<\/span><\/div><\/td>\n<\/tr>\n
26<\/span><\/div><\/td>\n
Dadra and Nagar Haveli and Daman and Diu (merged UT)<\/span><\/div><\/td>\n<\/tr>\n
27<\/span><\/div><\/td>\n
Maharashtra<\/span><\/div><\/td>\n<\/tr>\n
28<\/span><\/div><\/td>\n
Andhra Pradesh (pre-bifurcation GST registrations)<\/span><\/div><\/td>\n<\/tr>\n
29<\/span><\/div><\/td>\n
Karnataka<\/span><\/div><\/td>\n<\/tr>\n
30<\/span><\/div><\/td>\n
Goa<\/span><\/div><\/td>\n<\/tr>\n
31<\/span><\/div><\/td>\n
Lakshadweep<\/span><\/div><\/td>\n<\/tr>\n
32<\/span><\/div><\/td>\n
Kerala<\/span><\/div><\/td>\n<\/tr>\n
33<\/span><\/div><\/td>\n
Tamil Nadu<\/span><\/div><\/td>\n<\/tr>\n
34<\/span><\/div><\/td>\n
Puducherry<\/span><\/div><\/td>\n<\/tr>\n
35<\/span><\/div><\/td>\n
Andaman and Nicobar Islands<\/span><\/div><\/td>\n<\/tr>\n
36<\/span><\/div><\/td>\n
Telangana<\/span><\/div><\/td>\n<\/tr>\n
37<\/span><\/div><\/td>\n
Andhra Pradesh (new)<\/span><\/div><\/td>\n<\/tr>\n
38<\/span><\/div><\/td>\n
Ladakh<\/span><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

This GST State Code list helps identify the state of registration from the first two digits of a GSTIN and ensures accurate tax treatment and jurisdiction assignment.<\/p>\n

<\/span>Importance of GST State Code<\/span><\/h2>\n

GST State Codes play a critical role in the functioning of the GST system. They are not just identifiers, but they determine how a transaction is taxed, reported, and regulated.<\/p>\n

Key reasons why GST State Codes are important<\/strong><\/p>\n