In this complete 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
- What is GST Jurisdiction?
- How to find your GST jurisdiction step-by-step?
- How to correct wrongly selected GST jurisdictions?
The Goods and Services Tax (GST) has revolutionized the indirect tax system in India by establishing a single tax system that supersedes various state and central taxes. But to make a proper tax administration system, the government has given a unique GST state code to each Indian state and Union Territory (UT).
These two digit GST state codes significantly impact the determination of a taxpayer’s GST jurisdiction, place of supply, and tax liability. A 15 digit GST Identification Number (GSTIN) is allotted to every taxpayer registered under GST, where the first two digits indicate the GST state code.
Knowing these points will not only help businesses to be compliant and avoid legal issues but will also facilitate their easy tax filing under GST.
What is the GST State Code?
A GST state code is basically a number that identifies each Indian state and UT. It is a key element in GST registration, invoicing, tax returns, and determining the correct jurisdiction allocation.
Objective of GST State Code
The key objective of the GST State Code is to provide a distinct identity to the state or Union Territory where a taxpayer is registered under the Goods and Services Tax system. A two digit state code forms the beginning of every GST Identification Number (GSTIN), which enables the tax authorities to immediately know the geographical area of a business. This standardization brings about uniformity in the indirect tax system of India and facilitates the accurate mapping of GST registrations, returns, and assessments to the correct state authority.
From the point of view of compliance and administration, GST State Codes are a great help in ensuring that tax collection is done efficiently, that revenue between the Centre and States is properly shared, and that there is smooth coordination among the GST departments. In addition, they enable businesses and professionals to quickly check whether a GSTIN is valid, determine the correct filing jurisdiction, and prevent mistakes in invoicing or return filing that can result in receiving notices or penalties.
How are GST State Codes 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 of India
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: Post bifurcation, the state code for Andhra Pradesh has been updated to 37. While the codes 25 and 26 (Daman and Diu, Dadra and Nagar Haveli) have been merged to facilitate smooth administration, for the GST system, they have been retained for legacy purposes only.
The implementation of this standardized numbering system has brought about greater precision, and thus, tax transactions and compliance are more accurate.
Importance of GST State Code
The GST state code is much more than just a number. It is very much a part of the business taxation and compliance framework. Here are the reasons why:
1. GST Registration
At the time of GST registration, the business must choose the correct GST state code through which it will be assigned the appropriate tax jurisdiction. Submitting an erroneous state code will not only prolong the registration procedure but can also lead to compliance issues later on.
2. GST Invoicing & e-Invoicing
The correct GST state code is a must on every invoice. In the event that a seller enters a GSTIN with an incorrect state code, it may result in the application of an incorrect tax type (IGST instead of CGST+SGST).
Incorrect invoices may result in 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, your jurisdiction determines whether the State or Centre handles your tax compliance and audits.
State vs. Central Jurisdictions in GST
- 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 Jurisdiction Structure
- Zones
- Commissionerates
- Divisions
- Range Offices
Allocation of jurisdictions in GST 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 GST 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.
Importance of Jurisdictions in GST
GST jurisdiction specifies which tax authority (Central or State) will be the one to administer a taxpayers compliance under the GST regime and carry on the various compliance checks. It indicates which department can serve notices, carry out audits, verify registrations, and conduct assessments. A clear jurisdictional mapping ensures that regulatory oversight is structured, thus avoiding overlapping powers, and giving businesses the certainty of the authority they have to deal with when it comes to GST matters.
It is very important for the companies to be aware of GST jurisdiction for smooth compliance and dispute management. Having the right jurisdiction knowledge helps a company accurately file its returns, promptly reply to any notices, and resolve any queries/inspections efficiently. Misalignment or confusion over jurisdiction leads to delays, procedural difficulties, and huge compliance costs. Therefore, clear jurisdiction ought to be an indispensable feature of an effective GST administration.
Final Thoughts:
Understanding GST State Codes and GST jurisdictions is a must for anyone who is serious about compliance under the Indian GST system. State codes help pinpoint a taxpayers registration place accurately while jurisdiction determines the local authority that takes charge of assessments, audits, and enforcement. For businesses, professionals, and compliance teams, understanding these aspects enables them to avoid filing errors, make right responses to notices, and carry on their regulatory dealings without any trouble.
By keeping themselves abreast of the most recent GST State Code list and the jurisdictional structure in 2026, the businesses can function with more certainty, higher efficiency, and better compliance confidence.
Stay compliant and file your GST correctly today!
