Every GSTIN begins with a two-digit state code. The table below lists all 37 codes — click any of them for the detailed page on that state’s code.
| Code | State / Union Territory |
|---|---|
| 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 |
| 26 | Dadra & Nagar Haveli and Daman & Diu |
| 27 | Maharashtra |
| 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 |
What the state code does inside a GSTIN
The first two characters of any GST number identify the state or Union Territory where that registration is held. In 27AAPFU0939F1ZV, the 27 says: this registration belongs to Maharashtra. The rest of the number — the PAN, the entity code, the check digit — is decoded in the GST number format guide, but the state code is the part you will use most often in day-to-day work, for three reasons:
- It decides the tax split. Compare the supplier’s state code with the place of supply: same state means CGST + SGST, different states mean IGST. The GST calculator shows both splits with worked ₹ examples.
- It is a cheap fraud check. An invoice claiming a Karnataka office but carrying a GSTIN that starts with
07(Delhi) deserves a question — one of the patterns covered in GST verification. - It disambiguates multi-state vendors. A vendor registered in five states has five GSTINs, identical except for the prefix and possibly the 13th character. The state code tells you which registration you are dealing with; GST search by PAN lists them all together.
How to read the first two digits
The codes follow the Indian census state numbering: they begin at 01 (Jammu & Kashmir) and run through the states roughly north to south — 07 Delhi, 09 Uttar Pradesh, 19 West Bengal, 24 Gujarat, 27 Maharashtra, 29 Karnataka, 33 Tamil Nadu — up to 38 (Ladakh, the newest addition). Two special codes sit outside the geographic sequence: 97 for Other Territory and 99 for Centre Jurisdiction. Note that not every two-digit number is a valid code — a GSTIN starting with 00 or 45 is malformed on its face, no lookup needed. When in doubt, run the number through the GST number check, which validates the state code along with the checksum and returns the registration’s live status.
A detail that trips people up: the state code reflects where the registration is held, not where the head office sits. A Mumbai-headquartered company shipping from its Haryana warehouse will correctly invoice under its 06 GSTIN. If the name on that invoice is unfamiliar, check it with GST search by name — legal and trade names for each registration are returned side by side.
GST state code FAQs
Which state is GST code 27?
Maharashtra. Any GSTIN beginning with 27 belongs to a registration held in Maharashtra — India’s largest state by GST registrations.
Why does my GSTIN start with a different code than my company’s head office state?
Because GST registration is per state. Each registration’s GSTIN carries the code of the state where that registration exists. A company with offices in three states has three GSTINs with three different prefixes on the same PAN.
What are codes 97 and 99?
97 denotes Other Territory — areas outside any state’s jurisdiction, such as certain offshore zones — and 99 denotes Centre Jurisdiction. You will rarely see either on an ordinary trade invoice; treat their appearance as a prompt to verify the number.
Do state codes ever change?
New codes get added when new states or UTs are formed — 38 was added for Ladakh after 2019 — and merged territories can consolidate under one code, as Dadra & Nagar Haveli and Daman & Diu did under 26. Existing codes do not get reshuffled, so a learned code stays reliable.
Is the state code enough to verify an invoice?
No — it is one quick check among several. Always verify the full GSTIN, its status and its legal name before payment; the GST verification page has the complete vendor checklist.