GST State Code Finder
Search the current GST state code list by state name or code number, and identify retired codes found in older records.
Quick answer: the state code is the first two digits of a GSTIN. This finder lists 38 current lookup codes: 36 state and union territory entries plus special codes 97 and 99. Retired codes 25 and 28 remain searchable only to explain older records.
Cross-check the list with the official e-Way Bill state-code reference.
Search State Codes
Showing 38 current codes and 2 historical codes
| Code | State / UT | Action |
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How GST State Codes Work
State Codes in GSTIN
The GST state code is the first 2 digits of every GSTIN (GST Identification Number). It identifies the state or union territory where the business is registered under GST. For example, if your GSTIN starts with 27, you are registered in Maharashtra. Similarly, 07 means Delhi and 24 means Gujarat.
Impact on Tax Type
State codes determine which tax applies to a transaction. When the supplier and buyer have the same state code, it is an intra-state supply and CGST + SGST applies. When the state codes are different, it is an inter-state supply and IGST applies. This is why correctly identifying the state code is critical for every GST invoice.
Verify the Full GSTIN
Knowing the state code is just the first step. To validate the complete 15-character GSTIN including PAN, entity number, and checksum, use our GSTIN Validator. For a deeper understanding of how each part of the GSTIN is structured, read our guide on the structure of your GSTIN.
Complete GST State Code List
Current codes grouped by region, with retired codes separated below
North India
- Jammu & Kashmir01
- Himachal Pradesh02
- Punjab03
- Chandigarh04
- Uttarakhand05
- Haryana06
- Delhi07
- Rajasthan08
- Uttar Pradesh09
East India
- Bihar10
- West Bengal19
- Jharkhand20
- Odisha21
- Chhattisgarh22
- Madhya Pradesh23
West India
- Gujarat24
- Dadra and Nagar Haveli and Daman and Diu26
- Maharashtra27
- Goa30
South India
- Karnataka29
- Kerala32
- Tamil Nadu33
- Puducherry34
- Telangana36
- Andhra Pradesh37
Northeast India
- Sikkim11
- Arunachal Pradesh12
- Nagaland13
- Manipur14
- Mizoram15
- Tripura16
- Meghalaya17
- Assam18
Union Territories & Other
- Lakshadweep31
- Andaman & Nicobar35
- Ladakh38
- Other Territory97
- Other Country99
Historical codes for older records
These entries are searchable for reference, but they are not current registration codes.
- Daman and Diu (retired)25
- Andhra Pradesh (retired)28
Frequently Asked Questions
A GST state code is the first two digits of a GSTIN and identifies its state or union territory registration. For example, 27 represents Maharashtra and 07 represents Delhi. Special entries include 97 for Other Territory and 99 for Other Country.
The GST state code for Maharashtra is 27. This means any GSTIN registered in Maharashtra will start with '27'. For example, 27AABCU9603R1ZM is a GSTIN registered in Maharashtra. Maharashtra has one of the highest numbers of GST registrations in India, making code 27 one of the most commonly seen state codes on invoices.
GST state code 27 represents Maharashtra. If a GSTIN starts with 27, it means the business is registered in Maharashtra. To identify any state from a GSTIN, simply look at the first two digits and match them against the official state code list. You can use our GST State Code Finder tool above to instantly look up any code.
The GST state code for Gujarat is 24. Any GSTIN starting with '24' indicates a business registered in Gujarat. Gujarat is a major commercial and industrial state, so code 24 appears frequently in inter-state trade invoices. When selling goods from Gujarat to another state, IGST applies instead of CGST+SGST.
This finder lists 38 current lookup codes: 36 state and union territory entries plus special codes 97 and 99. Retired codes 25 and 28 are shown separately and remain searchable only to explain older records.
The state code is always the first 2 digits of a GSTIN. A GSTIN is a 15-character alphanumeric number structured as: State Code (positions 1-2) + PAN (positions 3-12) + Entity Number (position 13) + 'Z' (position 14) + Checksum (position 15). For example, in GSTIN 27AABCU9603R1ZM, '27' is the state code for Maharashtra. You can verify any GSTIN using our free GSTIN Validator tool.
No. Code 25 for Daman and Diu and code 28 for the former Andhra Pradesh entry are historical. Current registrations use code 26 for Dadra and Nagar Haveli and Daman and Diu, and code 37 for Andhra Pradesh.
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