GST State Code List
Look up the 2-digit GST state code for any Indian state or union territory, such as 27 for Maharashtra and 24 for Gujarat. Search by name, code or abbreviation.
What the GST state code means
The first two digits of every GSTIN are the code of the state or union territory where the taxpayer is registered. The same code is used as the place of supply on an invoice, and it decides whether a sale is charged as CGST plus SGST or as IGST.
Common GST state codes
Some of the codes used most often:
- 07: Delhi
- 09: Uttar Pradesh
- 19: West Bengal
- 24: Gujarat
- 27: Maharashtra
- 29: Karnataka
- 33: Tamil Nadu
- 36: Telangana
Special and retired codes
Code 97 is used for Other Territory and 96 for Other Country, which covers exports and imports. Code 26 now covers Dadra and Nagar Haveli and Daman and Diu together, so code 25 appears only on older GSTINs. Code 28 was Andhra Pradesh before the 2014 split and has been replaced by 37.
Frequently asked questions
- What is the GST state code of Maharashtra?
- 27. Gujarat is 24, Delhi is 07, Karnataka is 29 and Tamil Nadu is 33.
- How do I find the state from a GSTIN?
- Read the first two digits of the GSTIN and match them to the list. For example, a GSTIN starting 24 was registered in Gujarat.
- Is there a different GST code for Andhra Pradesh and Telangana?
- Yes. Telangana is 36 and Andhra Pradesh is 37. The older code 28 for undivided Andhra Pradesh may still appear on old records.
- Does the state code decide CGST SGST or IGST?
- Yes. When the supplier's state and the place of supply are the same, GST is CGST plus SGST. When they differ, it is IGST.