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Latest Updates under GST:
  • CBIC extends late fee amnesty scheme to 30th November 2021
  • CBIC amends Form GST ASMT-14 via CGST (Seventh Amendment) Rules, 2021 

Click here to read the official announcement

What is GST State Code?

Our country India consists of 28 States and 8 Union Territories, so in the GST system, each state is allotted with a two-digit numerical code which will help to identify the business entity.

The first two digits of GSTIN represent the state code in which the business entity is registered under GST law and carrying out his business.

Complete GST State Code List  Know your GST State Code

Table of Content:

When do we need State Code in GST?

GST state code is mostly needed in the following cases:

• To check where the business is registered. The first two digits of the GST Identification Number denotes the State Code in which the taxpayer has obtained registration. For example, the State Code for Delhi is “07”, So GSTIN will be written as "07XXXXXXXXXXXXX".

• To decide whether IGST or SGST/CGST will be charged. If the code of the seller is the same as the code of place of supply, CGST and SGST are charged. If the code of the seller is different from the code of place of supply, IGST is charged.

List of GST State Codes

The government has provided a list of numerical state code of every state which are as follows:

 

State Name

State Code

Alphabetical Code

Jammu and Kashmir

01

JK

Himachal Pradesh

02

HP

Punjab

03

PB

Chandigarh

04

CH

Uttarakhand

05

UT

Haryana

06

HR

Delhi

07

DL

Rajasthan

08

RJ

Uttar Pradesh

09

UP

Bihar

10

BH

Sikkim

11

SK

Arunachal Pradesh

12

AR

Nagaland

13

NL

Manipur

14

MN

Mizoram

15

MI

Tripura

16

TR

Meghalaya

17

ME

Assam

18

AS

West Bengal

19

WB

Jharkhand

20

JH

Odisha

21

OR

Chattisgarh

22

CT

Madhya Pradesh

23

MP

Gujarat

24

GJ

Daman and Diu

25

DD

Dadra and Nagar Haveli

26

DN

Maharashtra

27

MH

Andhra Pradesh

28

AP

Karnataka

29

KA

Goa

30

GA

Lakshadweep Islands

31

LD

Kerala

32

KL

Tamil Nadu

33

TN

Pondicherry

34

PY

Andaman and Nicobar Islands

35

AN

Telangana

36

TS

Andhra Pradesh (New)

37

AD

 

Please note: The Union territory of Daman and Diu (25 DD) and Dadra and Nagar Haveli (26 DN) are merged so State Code 25 will be switched over to the New State Code of 26 w.e.f. 01-08-2020. Due to the change in State Code, all existing active taxpayers having GSTIN with UT code 25 will be given new GSTIN with UT Code 26

FAQs related to GST State Code:

Which state code is required in case of export?

An exporter supplies goods or services outside India. The Place of Supply would be the location of the buyer. Since the buyer is located outside India, the exporter should select GST State Code 97 – Other Territory to enter details in GST Return.

What is the GSTIN number?

GST Number (GSTIN) is a unique 15 digit number which is allotted to the assessee at the time of filing an application for registration for Goods & Service Tax. Here is the breakdown of the 15-digit GSTIN format:

• The first two digits represent the state code. For example, 07 stands for Delhi and 09 is for Uttar Pradesh.
• The next ten digits are the PAN number of the taxpayer or business.
• The 13th digit is the number of registrations in a state for the same PAN. It will be an alphanumeric digit.
• The 14th digit is alphabet 'Z' by default
• The last digit is a check code to detect errors. It can be an alphabet or a number.

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