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India is a diverse country, with every state having its own unique set of tax rates, rules, and norms. But since the government has introduced the Goods and Services Tax in India, it has replaced multiple central and state taxes like VAT, excise duty, and service tax. The integration of GST led to the amalgamation of a comprehensive tax, i.e., a unified indirect tax on the supply of goods and services offered by businesses. It operates with Central GST (CGST), State GST (SGST), and Integrated GST (IGST) for interstate sales, featuring common tax slabs like 0%, 5%, 12%, 18%, and 28%. The GST has made the taxation landscape more transparent and efficient.
The GST was implemented on the principle of ‘One Tax, One Nation’. GST plays a crucial role in our day-to-day activities. From buying groceries and booking air or train tickets to running a business, GST is required at every step. Within this framework, GST State Codes emerge as a pivotal element ensuring accurate tax allocation and reducing any confusion related to which state the tax needs to be filed in.
What are GST state codes?
GST State Codes are the first two digits of the 15-digit GST Identification Number (GSTIN). These codes indicate the state in which a business is registered under GST. They play a crucial role in tax identification and compliance. Before the concept of GST, states had to go through multiple challenges related to state-specific tax norms, leading to disruptions in their tax filing and misinformation. GST codes might seem a simple two-digit number, but these GST state regulations are the result of careful consideration and have their roots in India’s federal system, which grants the federal government and the states separate revenue authority.
These codes, when prefixed to a taxpayer’s GSTIN (Goods and Services Tax Identification Number), serve as a landmark that guides the tax to its rightful destination. Unlike previous tax systems, where the origin of goods determined tax collection, GST focuses on the destination or the consumption point. This shift ensures a more equitable distribution of tax revenues, and state codes play a crucial role in realising this vision.
Example of How to Read GST State Codes of India
GST state codes are assigned as per the state in which your business is registered. The GST state codes list covers the unique codes assigned by the government to each state and union territory. For instance, the 06 GST state code represents Haryana (HR), and the 29 GST state code represents Karnataka (KA). The GST state code is the first two digits of your registered or assigned GSTIN. This GSTIN state code is entered in the invoice that is submitted by the businesses when filing for tax for the purpose of GST return, as and where applicable.
For example, the 36 GST state code in GSTIN 36SBAKR3146E1Z2 represents a business that is registered under the GST of Telangana state.
Complete GST State Code List for 2026
The state codes are the first thing noticed when the taxpayer files their taxes. The correct state GST code enables smooth tax filing without discrepancies. Below is the list of all states’ GST codes as of 2026:
| GST State Code List | State/Union Territory Name | Alpha Code |
|---|---|---|
| 01 | Jammu & Kashmir | JK |
| 02 | Himachal Pradesh | HP |
| 03 | Punjab | PB |
| 04 | Chandigarh | CH |
| 05 | Uttarakhand | UT |
| 06 | Haryana | HR |
| 07 | Delhi | DL |
| 08 | Rajasthan | RJ |
| 09 | Uttar Pradesh | UP |
| 10 | Bihar | BH |
| 11 | Sikkim | SK |
| 12 | Arunachal Pradesh | AR |
| 13 | Nagaland | NL |
| 14 | Manipur | MN |
| 15 | Mizoram | MI |
| 16 | Tripura | TR |
| 17 | Meghalaya | ME |
| 18 | Assam | AS |
| 19 | West Bengal | WB |
| 20 | Jharkhand | JH |
| 21 | Odisha | OR |
| 22 | Chattisgarh | CT |
| 23 | Madhya Pradesh | MP |
| 24 | Gujarat | GJ |
| 25 | Daman & Diu | DD |
| 26 | Dadra & Nagar Haveli | DN |
| 27 | Maharashtra | MH |
| 28 | Andhra Pradesh | AP |
| 29 | Karnataka | KA |
| 30 | Goa | GA |
| 31 | Lakshadweep | LD |
| 32 | Kerala | KL |
| 33 | Tamil Nadu | TN |
| 34 | Puducherry | PY |
| 35 | Andaman & Nicobar Islands | AN |
| 36 | Telangana | TL |
| 37 | Hyderabad GST Commissionerate | AD |
| 38 | Kurnool GST Commissionerate | LA |
Why GST State Code is Important?
A two-digit code is given to each Indian state in accordance with the Goods and Services Tax regulations. In order to determine the state in which the company is registered, these codes are essential. These codes facilitate appropriate revenue distribution, facilitate precise tax computations for business owners, and guarantee seamless compliance with India’s unified tax system.
Below is the significance of GST codes.
- GST State codes help determine whether a transaction is intra-state or inter-state and which type of tax would be applied
- The first two digits are the state codes, which help ensure every GSTIN is unique and correctly aligned with the taxpayer’s state.
- If the correct state codes are mapped, it helps to reduce errors while filing GST returns and thereby ensures hassle-free compliance.
- State codes allow smooth allocation of GST revenue between the central and state governments.
- The verification, audits, and assessments of businesses are easily linked to a specific state.
Where is the need for GST codes?
GST plays a pivotal role in every business owner’s life. Below are the places where the GST codes are necessary.
- GSTIN Generation: GST codes are part of the 15-digit GSTIN, and they help to uniquely identify the state of registration of a taxpayer.
- Invoice Issuance: GST codes help to correctly align the GSTIN on the invoices, and this ensures bills are legal with fewer or no scope for errors.
- Determining Tax Applicability: GST codes help tax companies to identify whether the stock of a businessman belongs to intra-state or inter-state.
- GST Return Filing: While filling the tax, entering the correct state codes leads to accurate filing of taxes, proper reporting of purchases and sales made.
- Inter-State Trade & E-Way Bills: GST state codes are required to generate electronic bills and track the movement of goods across state borders.
- Audit & Compliance Checks: GST codes make it easier for tax authorities to conduct audits, assessments, and verification’s.
- Revenue Allocation: They ensure proper sharing of GST revenue between the central and state governments.
How to Determine Your GST Jurisdiction?
Navigating the GST landscape requires a clear understanding of one’s jurisdiction. Here’s a more detailed guide:
- Visit the official GST portal: This portal is a treasure trove of information and tools related to GST.
- Navigate to the ‘Search Taxpayer’ option: This section allows you to input specific details to retrieve relevant information.
- Enter your GSTIN: Your unique identification in the GST ecosystem.
- Review the displayed jurisdiction details: This will provide insights into your specific jurisdiction and the relevant authority overseeing it.
For businesses seeking to streamline this process, tools like Cashfree Payments’ GST verification tool offer a blend of efficiency and accuracy.
Implications of Incorrect GST State Codes
An error in state codes isn’t just a minor oversight; it’s a potential landmine. Such errors can lead to mismatches in GST returns, triggering enquiries and potential penalties. Moreover, incorrect codes can divert tax revenue to the wrong state, leading to discrepancies in state revenues and potential legal battles.
Businesses must ensure meticulous compliance, regularly reviewing their filings and staying updated with any changes in state codes or jurisdictions.
Recent Changes and Updates in 2026
Effective September 2025, the structure of GST has been transformed. The structure has now been simplified to 5%, 18%, and 40% rates for luxury goods and sin goods such as tobacco and high-end vehicles. Thereby, removing the 12% and 28% slab for many items. This indicates lower rates on electronics and toys and 0% GST on retail insurance plans. Many daily essential items now have a reduced GST of 5% from 12% or 18%. Many essentials, including certain medicines and foods, are now zero-rated, while several items are subject to reduced rates.
FAQs on GST State Codes and Jurisdictions
What is GST State Code?
GST State Code is a two-digit number assigned to each state under GST. It forms the first two digits of a GSTIN and identifies the state of registration.
How many GST state codes are there in India?
There are 38 GST state codes, covering all Indian states and union territories.
Why are there separate state codes for GST?
State codes ensure that the tax revenue is attributed and distributed accurately, reflecting the destination-based nature of GST.
How often are state codes updated?
While the foundational structure remains consistent, geopolitical events or administrative decisions can lead to periodic updates.
What’s the distinction between CGST, SGST, and IGST?
Both CGST (Central Goods and Services Tax) and SGST (State Goods and Services Tax) apply to transactions within a state, whereas IGST (Integrated Goods and Services Tax) is designed for transactions that span across different states. Learn detailed differences here.
Can I change my state code if I relocate my business?
Yes, but it requires a thorough process of updating your GST registration and ensuring compliance with the new state’s regulations.
What happens if I use the wrong state code in my GST returns?
It can lead to mismatches, potential penalties, and legal implications.
Where can I find the latest GST state codes?
The official GST portal remains the most reliable and updated source.
What is the GST State code for Jammu & Kashmir?
01 GST State Code is for Jammu & Kashmir (JK)
What is the GST State code for Himachal Pradesh?
02 GST State Code is for Himachal Pradesh (HP)
What is the GST State code for Punjab?
03 GST State Code is for Punjab (PB)
What is the GST State code for Chandigarh?
04 GST State Code is for Chandigarh (CH)
What is the GST State code for Uttarakhand?
05 GST State Code is for Uttarakhand (UT)
What is the GST State code for Haryana?
06 GST State Code is for Haryana (HR)
What is the GST State code for Delhi?
07 GST State Code is for Delhi (DL)
What is the GST State code for Rajasthan?
08 GST State Code is for Rajasthan (RJ)
What is the GST State code for Uttar Pradesh?
09 GST State Code is for Uttar Pradesh (UP)
What is the GST State code for Bihar?
10 GST State Code is for Bihar (BH)
What is the GST State code for Sikkim?
11 GST State Code is for Sikkim (SK)
What is the GST State code for Arunachal Pradesh?
12 GST State Code is for Arunachal Pradesh (AR)
What is the GST State code for Nagaland?
13 GST State Code is for Nagaland (NL)
What is the GST State code for Manipur?
14 GST State Code is for Manipur (MN)
What is the GST State code for Mizoram?
15 GST State Code is for Mizoram (MI)
What is the GST State code for Tripura?
16 GST State Code is for Tripura (TR)
What is the GST State code for Meghalaya?
17 GST State Code is for Meghalaya (ME)
What is the GST State code for Assam?
18 GST State Code is for Assam (AS)
What is the GST State code for West Bengal?
19 GST State Code is for West Bengal (WB)
What is the GST State code for Jharkhand?
20 GST State Code is for Jharkhand (JH)
What is the GST State code for Odisha?
21 GST State Code is for Odisha (OR)
What is the GST State code for Chattisgarh?
22 GST State Code is for Chattisgarh (CT)
What is the GST State code for Madhya Pradesh?
23 GST State Code is for Madhya Pradesh (MP)
What is the GST State code for Gujarat?
24 GST State Code is for Gujarat (GJ)
What is the GST State code for Daman & Diu?
25 GST State Code is for Daman & Diu (DD)
What is the GST State code for Dadra & Nagar Haveli?
26 GST State Code is for Dadra & Nagar Haveli (DN)
What is the GST State code for Maharashtra?
27 GST State Code is for Maharashtra (MH)
What is the GST State code for Andhra Pradesh?
28 GST State Code is for Andhra Pradesh (AP)
What is the GST State code for Karnataka?
29 GST State Code is for Karnataka (KA)
What is the GST State code for Goa?
30 GST State Code is for Goa (GA)
What is the GST State code for Lakshadweep?
31 GST State Code is for Lakshadweep (LD)
What is the GST State code for Kerala?
32 GST State Code is for Kerala (KL)
What is the GST State code for Tamil Nadu?
33 GST State Code is for Tamil Nadu (TN)
What is the GST State code for Puducherry?
34 GST State Code is for Puducherry (PY)
What is the GST State code for Andaman & Nicobar Islands?
35 GST State Code is for Andaman & Nicobar Islands (AN)
What is the GST State code for Telangana?
36 GST State Code is for Telangana (TL)
What is the GST State code for Hyderabad GST Commissionerate?
37 GST State Code is for Hyderabad GST Commissionerate (AD)
What is the GST State code for Kurnool GST Commissionerate?
38 GST State Code is for Kurnool GST Commissionerate (LA)
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