26 GST State Code — Dadra & Nagar Haveli and Daman & Diu

Where the code sits inside a GSTIN

A GSTIN is exactly 15 characters. The first two digits are the state code — 26 for Dadra & Nagar Haveli and Daman & Diu. 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):

26ABCDE1234F1Z2

Here 26ABCDE1234F1Z2 reads as: registered in Dadra & Nagar Haveli and Daman & Diu, 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 Dadra & Nagar Haveli and Daman & Diu

The merged Union Territory of Dadra & Nagar Haveli and Daman & Diu (administrative centre Daman) is covered by the Daman Commissionerate under the CBIC Vadodara zone. After the January 2020 merger, code 26 covers both former UTs — legacy code 25 for Daman & Diu is no longer issued. Plastics, textiles and engineering units at Silvassa and Daman dominate, and UTGST applies instead of SGST.

Verify a Dadra & Nagar Haveli and Daman & Diu GST number

Browse verified GST registrations in Dadra & Nagar Haveli and Daman & Diu

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 26?

GST state code 26 belongs to Dadra & Nagar Haveli and Daman & Diu. Every GSTIN issued to a business registered in Dadra & Nagar Haveli and Daman & Diu begins with the digits 26.

Where does the state code appear in a Dadra & Nagar Haveli and Daman & Diu GSTIN?

The state code is always the first two characters of the 15-character GSTIN. If a GSTIN starts with 26, the registration was issued in Dadra & Nagar Haveli and Daman & Diu. 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 26 but they claim to operate from Dadra & Nagar Haveli and Daman & Diu?

It usually means the supplier is registered in a different state and supplies to Dadra & Nagar Haveli and Daman & Diu 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 Dadra & Nagar Haveli and Daman & Diu?

Yes. A business with multiple verticals or units in Dadra & Nagar Haveli and Daman & Diu can hold multiple GSTINs, all starting with 26 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.