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GST state codes are the two digit numeric codes assigned by each state and union territory in India by the Government of India. These state codes form the first two digits of every GSTIN. In a vast country like India, it is important for each state and union territory to have its own unique identifier under the GST Act as it helps with the ease of doing business across the country.
This guide covers the complete GST state code list for 2026, what each code means, how to use them correctly, and what happens when they go wrong.
What are GST State Codes?
The first two digits of any 15-digit GSTIN are called GST state codes. These identify the state or union territory where a business is registered. There are only 38 possible codes for all GSTINs that are issued in India.
State taxes were different before the GST was introduced; each state had their own tax laws and there was no standard way to determine where a business operated. State codes solved both of these issues. They help the GST system to allocate revenue to the correct state, determine whether a transaction is intra-state or inter-state, and ensure each GSTIN is unique across the country.
The state codes are used on every GST invoice your company raises or receives, as well as on every e-way bill for goods crossing state lines, on returns, and on every verification process that checks a supplier’s GSTIN. Although they may look like a minor detail, in practice they are important in facilitating trade in the country.
Examples of How to Read GST State Codes of India
When identifying a GSTIN, the first two digits represent the state where the business has been registered. For example, the GST state code “06” represents Haryana (HR) and the GST state code “29” represents Karnataka (KA).
For example: 36SBAKR3146E1Z2. Code 36 represents Telangana, therefore, this business has been registered in Telangana. If you receive an invoice from a Hyderabad-based vendor with a GSTIN starting with 29, you must verify it prior to processing the invoice. Similarly, Cashfree’s GSTIN starts with 29, which indicates our business is registered in Karnataka.
How to Identify a Business from its GSTIN Using PAN
Complete GST State Code List for 2026
There are 38 GST state codes in India, covering all 28 states and 10 union territories. Two additional codes (37 and 38) cover specific GST commissionerates in Hyderabad and Kurnool. The correct state GST code enables smooth tax filing without discrepancies. Below is the full list as of 2026:
| GST State Code | 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 is the GST State Code Important?
The two-digit GST State codes are essential to determine the state in which the company is registered. These codes facilitate proper distribution of revenue, precise tax computations for business owners, and guarantee seamless compliance with India’s unified tax system.
Given below are the reasons why these codes are important:
- Intra-state vs. Inter-state tax: GST State codes help determine whether a transaction is intra-state or inter-state and which type of tax would be applied
- Unique identification: The first two digits are the state codes, which help ensure every GSTIN is unique and correctly aligned with the taxpayer’s state.
- Reduce GST return errors: :If the correct state codes are mapped, it helps to reduce errors while filing GST returns and thereby ensures hassle-free compliance.
- Revenue Allocation: State codes allow smooth allocation of GST revenue between the central and state governments.
- Vendor verification: The verification, audits, and assessments of businesses are easily linked to a specific state.
Why are GST Codes Needed?
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 Find Your GST Jurisdiction?
Your GST jurisdiction is your tax authority and is based on your state code and your GSTN registration information.
You can find your GST jurisdiction by following the steps given below:
- Visit the GST portal (gst.gov.in).
- Click on the Search Taxpayer tab.
- Enter your GSTIN.
- Review your jurisdiction details, it will show you your centre and state jurisdiction.
Cashfree provides a GST verification tool that allows businesses to verify their GST jurisdiction along with their GSTIN records in one step.
Central vs State Jurisdiction: What is the Difference?
When you search for your jurisdiction, you will find two options listed: state jurisdiction option and center jurisdiction. State jurisdiction implies that a state gst officer is responsible for administering your registration and responding to audit notices, assessment notices etc. Center jurisdiction implies that a Central GST (CBIC) officer is responsible for doing the same.
The difference ultimately depends upon the nature of the business and its turnover. Generally, most small and medium-sized businesses are categorized as being under state jurisdiction. Large businesses and/or certain industry-specific businesses may fall under central jurisdiction. It is important to know the right jurisdiction so that you can accurately respond to any noticed sent by the GST authorities.
Consequences of Wrong 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.
Invoice Reference Number (IRN) rejection: businesses registered for e-invoicing send invoices through the IRP (invoice registration portal) for an IRN to be generated. If there is any error with the state code used in the GSTIN, the IRP may reject the invoice outright. Without an IRN, the invoice cannot exist under gst regardless of transaction.
Businesses must ensure meticulous compliance, regularly reviewing their filings and staying updated with any changes in state codes or jurisdictions.
Changes in GST Rates and Exemptions in 2026
As of Sept. 2025, the GST rate schedule has been streamlined to three major categories: 5%, 18% and 40% for luxury/sin goods including tobacco and luxury vehicles. The 12% and 28% brackets have been eliminated for many products.
Therefore, consumers will see lowered rates on electronic equipment and children’s toys; 0% GST on retail insurance; and lower rates (reduced from 18% to 12%) for many common household items. Medicines and certain foods are now exempt from GST.
Also read: Updated GST Slabs List in India
FAQs
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 06?
GST state code 06 belongs to Haryana.
What is the GST state code 07?
GST state code 07 is assigned to Delhi.
What is the GST State code for Rajasthan?
08 GST State Code is for Rajasthan (RJ)
What is the GST state code 09?
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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