Reference

GST state code list and GSTIN format

The first two digits of every GSTIN are its state code. That code identifies where a business is registered, and comparing it against your customer’s is what decides whether you charge CGST + SGST or IGST. The full list is below.

Complete GST state code list

36 codes currently issued, plus 4 that no longer apply but still appear on older records. Verified 14 August 2026 against gst.gov.in.

GST state and union territory codes with their two-digit GSTIN prefix
Code	State / union territory	Short	Status
01	Jammu and Kashmir	JK	In use
02	Himachal Pradesh	HP	In use
03	Punjab	PB	In use
04	Chandigarh	CH	In use
05	Uttarakhand	UK	In use
06	Haryana	HR	In use
07	Delhi	DL	In use
08	Rajasthan	RJ	In use
09	Uttar Pradesh	UP	In use
10	Bihar	BR	In use
11	Sikkim	SK	In use
12	Arunachal Pradesh	AR	In use
13	Nagaland	NL	In use
14	Manipur	MN	In use
15	Mizoram	MZ	In use
16	Tripura	TR	In use
17	Meghalaya	ML	In use
18	Assam	AS	In use
19	West Bengal	WB	In use
20	Jharkhand	JH	In use
21	Odisha	OD	In use
22	Chhattisgarh	CG	In use
23	Madhya Pradesh	MP	In use
24	Gujarat	GJ	In use
25	Daman and Diu	DD	Merged into code 26 with effect from 26 January 2020, when Daman and Diu and Dadra and Nagar Haveli became a single union territory.
26	Dadra and Nagar Haveli and Daman and Diu	DNHDD	In use
27	Maharashtra	MH	In use
28	Andhra Pradesh (before bifurcation)	AP	No longer issued. Andhra Pradesh uses code 37 and Telangana uses code 36 following the 2014 bifurcation.
29	Karnataka	KA	In use
30	Goa	GA	In use
31	Lakshadweep	LD	In use
32	Kerala	KL	In use
33	Tamil Nadu	TN	In use
34	Puducherry	PY	In use
35	Andaman and Nicobar Islands	AN	In use
36	Telangana	TS	In use
37	Andhra Pradesh	AP	In use
38	Ladakh	LA	In use
97	Other Territory	—	Not a state. Used for supplies in territory beyond the states and UTs, such as the continental shelf and exclusive economic zone.
99	Centre Jurisdiction	—	Not a state. Reserved for entities assessed under central jurisdiction.

How to read a GSTIN, character by character

A GSTIN is exactly 15 characters, and every one of them means something. Reading27AAAAA0000A1Z5from the left:

1–2State code: The two-digit code from the table above. This is what decides whether a sale is intra-state (CGST + SGST) or inter-state (IGST).
3–12PAN: The ten-character PAN of the registered business or person.
13Entity number: How many registrations this PAN holds in this state. The first is 1, the second 2, and so on — which is how one business can hold several GSTINs in one state.
14Z: A fixed letter Z on virtually every GSTIN. Reserved for future use.
15Checksum: A check digit computed from the preceding 14 characters. It is what lets obvious typos and invented numbers be rejected without contacting the portal — though it only proves the number is well-formed, not that it is registered or active.

How the state code decides CGST + SGST or IGST

This is the part that matters on an actual invoice. Compare the first two digits of your GSTIN with the first two of your customer’s:

Codes match

27AAAAA0000A1Z5 → 27BBBBB1111B1Z3

Both in Maharashtra, so the supply is intra-state. On ₹10,000 at 18%, you charge ₹900 CGST and ₹900 SGST — two lines, one to the centre and one to the state.

Codes differ

27AAAAA0000A1Z5 → 29CCCCC2222C1Z1

Maharashtra to Karnataka, so the supply is inter-state. The same ₹10,000 at 18% is charged as a single line of ₹1,800 IGST. The total is identical — only the split changes.

One caveat worth knowing: it is the place of supply that legally decides this, and for most goods that follows the delivery address rather than the customer’s registration. The two agree in the overwhelming majority of cases, which is why the code comparison is a reliable rule of thumb — but for services delivered somewhere other than the customer’s registered state, the place-of-supply rules take precedence.

How to verify a GSTIN before you invoice

A well-formed GSTIN is not the same as a valid one. The 15th character catches typos, but only the portal knows whether a registration is real, active, and belongs to the name on your purchase order.

Check the first two digits against the table above — they should match the state you believe your customer is in.
Search the number on the official GST portal and confirm the legal name and the registration status.
Check the status reads Active. This is the step people skip, and it is the expensive one — input tax credit claimed against a supplier whose registration was cancelled can be denied, and you find out at assessment rather than at invoicing.

Doing this on every invoice by hand is the problem. ईnvocify verifies a GSTIN as you type it, pulls the registered trade name, and applies the CGST/SGST or IGST split from the place of supply — so the comparison above happens automatically rather than being remembered.

Start a free 7-day trial

Frequently asked questions

What is GST state code 27?: Code 27 is Maharashtra. A GSTIN beginning 27 belongs to a business registered in Maharashtra, so a sale from one 27 GSTIN to another 27 GSTIN is intra-state and carries CGST + SGST.
Can one PAN have more than one GSTIN?: Yes. A business registered in several states holds one GSTIN per state, each beginning with that state’s code and sharing the same PAN in characters 3 to 12. Multiple registrations within a single state are also possible — the 13th character counts them.
What does the 13th character of a GSTIN mean?: It is the entity number: how many registrations that PAN holds in that state. The first registration is 1, the second 2, and so on.
What happened to state codes 25 and 28?: Code 25 (Daman and Diu) merged into code 26 on 26 January 2020 when the two union territories were combined. Code 28 was undivided Andhra Pradesh; after the 2014 bifurcation, Andhra Pradesh uses 37 and Telangana uses 36. Both old codes still appear on historical invoices and records.
What if the state code does not match the address on the invoice?: Treat it as a query before you invoice. The place of supply, not the postal address, decides the tax split — but a state code that disagrees with the address is a common sign of a mistyped GSTIN, and the tax charged on a wrong GSTIN is the supplier’s problem to correct.

GST invoicing where you are

How GST applies in the cities we cover — each page carries its own state code.

Complete GST state code list

36 codes currently issued, plus 4 that no longer apply but still appear on older records. Verified 14 August 2026 against gst.gov.in.

GST state and union territory codes with their two-digit GSTIN prefix
Code	State / union territory	Short	Status
01	Jammu and Kashmir	JK	In use
02	Himachal Pradesh	HP	In use
03	Punjab	PB	In use
04	Chandigarh	CH	In use
05	Uttarakhand	UK	In use
06	Haryana	HR	In use
07	Delhi	DL	In use
08	Rajasthan	RJ	In use
09	Uttar Pradesh	UP	In use
10	Bihar	BR	In use
11	Sikkim	SK	In use
12	Arunachal Pradesh	AR	In use
13	Nagaland	NL	In use
14	Manipur	MN	In use
15	Mizoram	MZ	In use
16	Tripura	TR	In use
17	Meghalaya	ML	In use
18	Assam	AS	In use
19	West Bengal	WB	In use
20	Jharkhand	JH	In use
21	Odisha	OD	In use
22	Chhattisgarh	CG	In use
23	Madhya Pradesh	MP	In use
24	Gujarat	GJ	In use
25	Daman and Diu	DD	Merged into code 26 with effect from 26 January 2020, when Daman and Diu and Dadra and Nagar Haveli became a single union territory.
26	Dadra and Nagar Haveli and Daman and Diu	DNHDD	In use
27	Maharashtra	MH	In use
28	Andhra Pradesh (before bifurcation)	AP	No longer issued. Andhra Pradesh uses code 37 and Telangana uses code 36 following the 2014 bifurcation.
29	Karnataka	KA	In use
30	Goa	GA	In use
31	Lakshadweep	LD	In use
32	Kerala	KL	In use
33	Tamil Nadu	TN	In use
34	Puducherry	PY	In use
35	Andaman and Nicobar Islands	AN	In use
36	Telangana	TS	In use
37	Andhra Pradesh	AP	In use
38	Ladakh	LA	In use
97	Other Territory	—	Not a state. Used for supplies in territory beyond the states and UTs, such as the continental shelf and exclusive economic zone.
99	Centre Jurisdiction	—	Not a state. Reserved for entities assessed under central jurisdiction.

How to read a GSTIN, character by character

A GSTIN is exactly 15 characters, and every one of them means something. Reading27AAAAA0000A1Z5from the left:

1–2State code

The two-digit code from the table above. This is what decides whether a sale is intra-state (CGST + SGST) or inter-state (IGST).

3–12PAN

The ten-character PAN of the registered business or person.

13Entity number

How many registrations this PAN holds in this state. The first is 1, the second 2, and so on — which is how one business can hold several GSTINs in one state.

14Z

A fixed letter Z on virtually every GSTIN. Reserved for future use.

15Checksum

A check digit computed from the preceding 14 characters. It is what lets obvious typos and invented numbers be rejected without contacting the portal — though it only proves the number is well-formed, not that it is registered or active.

How the state code decides CGST + SGST or IGST

This is the part that matters on an actual invoice. Compare the first two digits of your GSTIN with the first two of your customer’s:

Codes match

27AAAAA0000A1Z5 → 27BBBBB1111B1Z3

Both in Maharashtra, so the supply is intra-state. On ₹10,000 at 18%, you charge ₹900 CGST and ₹900 SGST — two lines, one to the centre and one to the state.

Codes differ

27AAAAA0000A1Z5 → 29CCCCC2222C1Z1

Maharashtra to Karnataka, so the supply is inter-state. The same ₹10,000 at 18% is charged as a single line of ₹1,800 IGST. The total is identical — only the split changes.

How to verify a GSTIN before you invoice

A well-formed GSTIN is not the same as a valid one. The 15th character catches typos, but only the portal knows whether a registration is real, active, and belongs to the name on your purchase order.

Check the first two digits against the table above — they should match the state you believe your customer is in.

Search the number on the official GST portal and confirm the legal name and the registration status.

Check the status reads Active. This is the step people skip, and it is the expensive one — input tax credit claimed against a supplier whose registration was cancelled can be denied, and you find out at assessment rather than at invoicing.

Start a free 7-day trial

Frequently asked questions

What is GST state code 27?

Code 27 is Maharashtra. A GSTIN beginning 27 belongs to a business registered in Maharashtra, so a sale from one 27 GSTIN to another 27 GSTIN is intra-state and carries CGST + SGST.

Can one PAN have more than one GSTIN?

Yes. A business registered in several states holds one GSTIN per state, each beginning with that state’s code and sharing the same PAN in characters 3 to 12. Multiple registrations within a single state are also possible — the 13th character counts them.

What does the 13th character of a GSTIN mean?

It is the entity number: how many registrations that PAN holds in that state. The first registration is 1, the second 2, and so on.

What happened to state codes 25 and 28?

Code 25 (Daman and Diu) merged into code 26 on 26 January 2020 when the two union territories were combined. Code 28 was undivided Andhra Pradesh; after the 2014 bifurcation, Andhra Pradesh uses 37 and Telangana uses 36. Both old codes still appear on historical invoices and records.

What if the state code does not match the address on the invoice?

Treat it as a query before you invoice. The place of supply, not the postal address, decides the tax split — but a state code that disagrees with the address is a common sign of a mistyped GSTIN, and the tax charged on a wrong GSTIN is the supplier’s problem to correct.