GST State Code 24 — Gujarat
GST state code 24 is the code for Gujarat. Any GSTIN beginning with “24” was issued to a business registered in Gujarat under the Goods and Services Tax.
Where the code sits inside a GSTIN
A GSTIN is exactly 15 characters. The first two digits are the state code — 24 for Gujarat. Characters 3 to 12 are the PAN of the registered business, character 13 counts that PAN's registrations within the state (1–9, then A–Z), character 14 is the letter “Z” by default, and character 15 is a check digit computed from the first fourteen.
Worked example (fictitious PAN, valid structure and check digit):
24ABCDE1234F1Z6
Here 24ABCDE1234F1Z6 reads as: registered in Gujarat, PAN ABCDE1234F, first registration for that PAN in the state, with a mathematically valid check digit. Do not invoice against example numbers — always verify the real GSTIN first.
GST administration in Gujarat
Gujarat, capital Gandhinagar, spans two CBIC zones — Ahmedabad and Vadodara — reflecting one of India's densest taxpayer bases. Surat's diamond and man-made-fibre trade, Ahmedabad's textiles and pharma, Morbi's ceramic cluster, Jamnagar's refinery complex and brass parts, and Kandla-Mundra port logistics make code 24 among the most verified codes on B2B invoices.
Verify a Gujarat GST number
All GST state codes
| 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 |
Frequently asked questions
Which state has GST state code 24?
GST state code 24 belongs to Gujarat. Every GSTIN issued to a business registered in Gujarat begins with the digits 24.
Where does the state code appear in a Gujarat GSTIN?
The state code is always the first two characters of the 15-character GSTIN. If a GSTIN starts with 24, the registration was issued in Gujarat. Characters 3–12 are the PAN of the business, character 13 is the entity number, character 14 is always “Z”, and character 15 is a checksum.
Is the GST state code the same as the state's vehicle or census code?
No. GST state codes follow the Indian Census 2011 numbering adopted by GSTN, which is different from RTO vehicle registration codes. Always use the two-digit GST code when filing returns or raising invoices.
What does it mean if my supplier's GSTIN does not start with 24 but they claim to operate from Gujarat?
It usually means the supplier is registered in a different state and supplies to Gujarat inter-state (IGST applies instead of CGST+SGST). If they invoice you claiming local registration with a mismatched state code, verify the GSTIN before paying — the place of supply affects your input tax credit.
Can one business have more than one GSTIN in Gujarat?
Yes. A business with multiple verticals or units in Gujarat can hold multiple GSTINs, all starting with 24 and sharing the same PAN — only the 13th character (entity number) differs. Search by PAN on GST Search to see every registration held by one PAN.