Each state and Union Territory in India is assigned a distinct state code under the GST framework. These GST state codes form a crucial part of a business’s GST Identification Number (GSTIN). Additionally, they help determine the jurisdiction of the appropriate GST officer based on the business’s location, PIN code, and region.
This article covers the definition of a GST state code, provides a complete list of state codes, shares examples, explains their significance, and includes a guide to locating your GST jurisdiction.
What is a GST State Code?
In the GST system, every state and Union Territory is given a specific numeric identifier known as the GST state code. For instance, the code ‘02’ corresponds to Himachal Pradesh, while ‘07’ refers to Delhi. These two digits also represent the first part of a business’s GSTIN. So, for example, if a GSTIN starts with 07AAXXX1234A1Z5, it indicates that the GST registration has been obtained in Delhi.
Complete GST State Code List
Use the following table to identify the correct GST state code for any state, Union Territory, or central jurisdiction:
| State / Union Territory | 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 & Diu | 25 |
| Dadra & Nagar Haveli | 26 |
| Maharashtra | 27 |
| Andhra Pradesh (Old) | 28 |
| Karnataka | 29 |
| Goa | 30 |
| Lakshadweep | 31 |
| Kerala | 32 |
| Tamil Nadu | 33 |
| Puducherry | 34 |
| Andaman & Nicobar Islands | 35 |
| Telangana | 36 |
| Andhra Pradesh (New) | 37 |
| Ladakh | 38 |
| Other Territory | 97 |
| Centre Jurisdiction | 99 |
Note: Before January 26, 2020, the GST code for the former Union Territory of Daman and Diu was 25.
Examples of GST State Code List in India
The GST State Code List provides specific numerical codes assigned to each State and Union Territory by the government. These codes are sequential and uniquely identify the location of a registered taxpayer. For example, the code ‘27’ stands for Maharashtra, and ‘29’ indicates Karnataka. The significance of state codes increased notably with the implementation of the GST regime in India.
Each registered taxpayer receives a 15-character alphanumeric GSTIN (Goods and Services Tax Identification Number), where the first two digits denote the state code. These codes are important for registering under GST and when entering GSTIN details on invoices and returns.
For example, in GSTIN 10AAJCR2207E1Z2, the code ‘10’ signifies that the business is registered in Bihar.
Here are a few more examples for clarity:
- 19 → West Bengal
- 36 → Telangana
- 33 → Tamil Nadu
- 09 → Uttar Pradesh
- 23 → Madhya Pradesh
- 20 → Jharkhand
- 03 → Punjab
- 21 → Odisha
- 26 → Dadra and Nagar Haveli & Daman and Diu (merged UTs)
Importance of GST State Code
Understanding and using the correct GST state code is essential for several key GST-related processes. Here are the main areas where GST state codes are critical:
1. GST Registration
While applying for GST registration, taxpayers must correctly enter their state and jurisdiction details. This information is verified by the tax authorities, and a GSTIN is issued accordingly, embedding the relevant state code as its first two digits.
2. GST Invoicing and e-Invoicing
For generating valid GST invoices and complying with e-invoicing rules, accurate GSTINs (including correct state codes) of all parties involved—seller, buyer, and consignee—are crucial. These codes help determine the place of supply, which in turn decides the type of tax applicable—IGST (for inter-state sales) or CGST and SGST (for intra-state sales).
For instance, an incorrect GST state code in the buyer’s GSTIN may result in charging the wrong type of GST, misidentifying the supply location, and potential rejection of the invoice or IRN (Invoice Reference Number).
3. Filing GSTR-1 and GSTR-3B Returns
Taxpayers are required to disclose B2B transaction details, including GSTINs, in their GSTR-1 or Invoice Furnishing Facility (IFF). These entries automatically populate the corresponding buyer’s GSTR-2A/2B for claiming input tax credit.
However, the GST portal does not currently validate GSTIN correctness in GSTR-1/IFF unless it’s auto-filled from the e-invoice portal. If the seller inputs the wrong state code, the tax credit might be reflected in the wrong recipient’s account, creating discrepancies.
Classification of GST Jurisdictions
Under the GST framework, jurisdictions are broadly categorized into State Jurisdictions and Central Jurisdictions.
- State Jurisdictions are managed by the respective State tax authorities and include taxpayers who come under their purview.
- Central Jurisdictions fall directly under the Central Government’s administration.
The division between these two types of jurisdictions has been outlined in CGST Circular No. 21/2017 dated 20th September 2017. It provides clear guidelines on how taxpayers are allocated between Central and State authorities based on their annual turnover.
Allocation of Jurisdictions
- For taxpayers with turnover up to ₹1.5 crore,
- 90% are assigned to State authorities
- 10% are handled by the Centre
- 90% are assigned to State authorities
- For taxpayers with turnover exceeding ₹1.5 crore,
- 50% are allocated to the State
- The remaining 50% are governed by the Central administration
- 50% are allocated to the State
This distribution is carried out state-wise using a computerized process that ensures fairness. The allocation uses stratified random sampling, factoring in both the taxpayer’s location and the nature of their GST registration.
GST Jurisdiction Structure
GST jurisdictions are structured in a hierarchical order, as listed below:
- Zone
- Commissionerate
- Division Office
- Range Office
Each level manages taxpayers within a specified geographical or administrative boundary.
How to Find GST Jurisdiction?
There are multiple ways to determine the applicable GST jurisdiction for a taxpayer or GSTIN:
- While applying for GST registration, the applicant must accurately provide the business address.
- The system uses this address to determine and assign the correct jurisdiction.
- Ensuring the right jurisdiction at the registration stage helps avoid future complications during assessments, audits, and notices.
How to Search for State Jurisdictions under GST
Before applying for GST registration, taxpayers are often required to identify their State jurisdiction. This helps in correctly assigning the appropriate ward or circle under the State GST department.
To find the relevant jurisdiction, taxpayers should visit the official website of their State’s Commercial Tax, VAT, or Sales Tax department.
Example – Karnataka
To locate the jurisdiction in Karnataka, one can search “Karnataka GST jurisdiction” using a web browser. This typically leads to the official website:
🔗 http://gstkarnataka.gov.in/Jurisdiction.html
Here, details such as divisions, groups, wards, districts, and taluks are organized for easy reference.
Similarly, other States have dedicated government portals where taxpayers can check their respective GST jurisdictions with structured information.
Step-by-Step Guide:
- Select your State/UT from the list displayed on the portal.
- Choose the appropriate zone by clicking on its name.
- Once selected, a list of Commissionerates under that zone will appear. Click on the one relevant to your business location.
- The system will then display sub-commissionerates or divisions under the selected Commissionerate. Choose the correct one.
- Finally, a list of jurisdictional ranges will be shown. You can now identify the exact Central jurisdiction applicable to your business.
This information is important for correctly filling in GST registration details and ensuring smooth communication with the concerned tax authorities.
