While migrating to a GST registration or while going for a new registration, most businesses would have received the 15 digit provisional ID or GSTIN (Goods and Services Tax Identification Number). Knowing the structure of the GSTIN is crucial for a business - to ensure that one’s suppliers have quoted the correct GSTIN in their invoices, and also to ensure that one mentions their own GSTIN correctly in invoices to customers – as input tax credit is dependent on this due diligence.
The 15 digit ID comprises of – 2 digits signifying the state code; 10 digit PAN number; 1 digit signifying number of registrations; and 2 digits having default and checksum values.
GST State Code List of India
Thus, it is important for businesses to know about the GST state code list, which form the first 2 digits of the GSTIN. This state code list under GST, is prescribed as per the Indian Censes of 2011, and is as follows:
| State code list under GST | State | State code list under GST | State |
|---|---|---|---|
| 01 | Jammu & Kashmir | 19 | West Bengal |
| 02 | Himachal Pradesh | 20 | Jharkhand |
| 03 | Punjab | 21 | Orissa |
| 04 | Chandigarh | 22 | Chhattisgarh |
| 05 | Uttarakhand | 23 | Madhya Pradesh |
| 06 | Haryana | 24 | Gujarat |
| 07 | Delhi | 25 | Daman & Diu |
| 08 | Rajasthan | 26 | Dadra & Nagar Haveli |
| 09 | Uttar Pradesh | 27 | Maharashtra |
| 10 | Bihar | 28 | Andhra Pradesh |
| 11 | Sikkim | 29 | Karnataka |
| 12 | Arunachal Pradesh | 30 | Goa |
| 13 | Nagaland | 31 | Lakshadweep |
| 14 | Manipur | 32 | Kerala |
| 15 | Mizoram | 33 | Tamil Nadu |
| 16 | Tripura | 34 | Puducherry |
| 17 | Meghalaya | 35 | Andaman & Nicobar Islands |
| 18 | Assam | 36 | Telengana |
| 37 | Andhra Pradesh(New) |
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