The Goods and Services Tax (GST) has transformed the indirect tax structure in India, creating a unified tax regime that replaces multiple state and central taxes. However, to ensure proper tax administration, the government has allocated a unique GST state code for each Indian state and Union Territory (UT).
These two-digit GST state codes play a crucial role in determining a taxpayer’s GST jurisdiction, place of supply, and tax liability. Every taxpayer registered under GST is assigned a 15-digit GST Identification Number (GSTIN), where the first two digits represent the GST state code.
In this comprehensive guide, we will explore:
- What is a GST state code?
- Complete GST state code list for all states & UTs
- Why GST state codes are important for businesses
- How to find your GST jurisdiction step-by-step
- How to correct wrongly selected GST jurisdictions
Understanding these aspects will help businesses stay compliant, avoid legal troubles, and ensure smooth tax filing under GST.
What is a GST State Code?
A GST state code is a unique numerical identifier assigned to each Indian state and UT. It is used for GST registration, invoicing, tax returns, and jurisdiction allocation.
How is the GST State Code Used?
The first two digits of a 15-digit GSTIN (GST Identification Number) represent the GST state code. It determines the location of business registration and helps identify state-wise GST transactions. GST state codes play a role in distinguishing interstate (IGST) and intrastate (CGST + SGST) transactions.
Example of GSTIN with State Code:
Let’s say a business is registered in Maharashtra, and its GSTIN is:
27AABCF1234D1Z5
- 27 → Maharashtra’s GST state code
- AABCF1234D → PAN of the business
- 1Z5 → Entity code and checksum
So, if a taxpayer’s GSTIN starts with 27, their business is registered in Maharashtra.
Complete GST State Code List for Indian States & Union Territories
Below is the official GST state code list for all states & UTs in India (as per the latest CBIC data):
| State/UT Name | GST Code |
| Jammu & Kashmir | 01 |
| Himachal Pradesh | 02 |
| Punjab | 03 |
| Chandigarh | 04 |
| Uttarakhand | 05 |
| Haryana | 06 |
| Delhi | 07 |
| Rajasthan | 08 |
| Uttar Pradesh | 09 |
| Bihar | 10 |
| Sikkim | 11 |
| Arunachal Pradesh | 12 |
| Nagaland | 13 |
| Manipur | 14 |
| Mizoram | 15 |
| Tripura | 16 |
| Meghalaya | 17 |
| Assam | 18 |
| West Bengal | 19 |
| Jharkhand | 20 |
| Odisha | 21 |
| Chhattisgarh | 22 |
| Madhya Pradesh | 23 |
| Gujarat | 24 |
| Daman and Diu | 25 |
| Dadra and Nagar Haveli | 26 |
| Maharashtra | 27 |
| Andhra Pradesh (Old) | 28 |
| Karnataka | 29 |
| Goa | 30 |
| Lakshadweep | 31 |
| Kerala | 32 |
| Tamil Nadu | 33 |
| Puducherry | 34 |
| Andaman & Nicobar | 35 |
| Telangana | 36 |
| Andhra Pradesh (New) | 37 |
| Ladakh | 38 |
| Other Territory | 97 |
| Centre Jurisdiction | 99 |
Note: Andhra Pradesh’s state code is now 37 post-bifurcation. Codes 25 and 26 (Daman and Diu, Dadra and Nagar Haveli) have been merged administratively but retained in the GST system for legacy purposes.
This standardised numbering system ensures accuracy in tax transactions and compliance.
Why is the GST State Code Important?
The GST state code is not just a number—it plays a critical role in business taxation and compliance. Here’s why:
1. GST Registration
During GST registration, businesses must select the correct GST state code to be assigned the appropriate tax jurisdiction.
Incorrect state codes delay registration approvals and may cause compliance issues later.
2. GST Invoicing & e-Invoicing
Every invoice must include the correct GST state code.
If a seller incorrectly enters a GSTIN with the wrong state code, the wrong tax type (IGST instead of CGST+SGST) may be applied.
Incorrect invoices can lead to ITC mismatches and tax disputes.
3. GST Return Filing (GSTR-1 & GSTR-3B)
While filing GSTR-1 & GSTR-3B, businesses must use correct GST state codes.
Errors may result in:
- ITC claims not reflecting correctly in GSTR-2A/GSTR-2B.
- Reconciliation issues causing delayed refunds.
Understanding GST Jurisdiction in India
Under GST, jurisdiction determines whether the State or Centre handles your tax compliance and audits.
State vs. Central Jurisdictions
- 90% of businesses with turnover below ₹1.5 crore fall under State GST jurisdiction.
- 10% of businesses with turnover below ₹1.5 crore come under Central GST jurisdiction.
- For businesses with turnover above ₹1.5 crore, the State and Centre share jurisdiction equally (50% each).
GST Jurisdictional Structure
- Zones
- Commissionerates
- Divisions
- Range Offices
Jurisdictional allocation is done automatically at the state level, ensuring fair tax administration.
How to Find Your GST Jurisdiction?
Here are three easy ways to locate your GST jurisdiction:
1. Check on State Commercial Tax Websites
Many states offer online jurisdiction search tools.
Example: Karnataka GST Jurisdiction Website → http://gstkarnataka.gov.in/Jurisdiction.html
2. Use CBIC’s “Know Your Jurisdiction” Tool
Go to: https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris
Select your state, zone, commissionerate, and division.
You will get your jurisdiction details.
3. Check Your GST Registration Certificate (REG-06)
The jurisdiction mentioned in REG-06 is the official authority handling your GST compliance.
How to Correct a Wrongly Selected GST Jurisdiction?
If a wrong jurisdiction was selected, follow these steps:
- Step 1: Submit a request for jurisdiction correction via the GST portal or local GST office.
- Step 2: Attach supporting business documents (address proof, PAN, GSTIN, trade licence, etc.).
- Step 3: A GST officer verifies the request and updates the jurisdiction.
- Step 4: The changes reflect in Form REG-06.
Final Thoughts:
Understanding GST state codes and jurisdiction is essential for businesses to remain tax-compliant. By using the correct GST state codes in registration, invoicing, and return filing, businesses can avoid penalties, ensure smooth compliance, and optimise tax benefits.
Stay compliant and file your GST correctly today!
