The GST state code is a 2-digit number for each state and union territory. It is the first two digits of every GSTIN and is used to show the place of supply on invoices and returns. For example, Tamil Nadu is 33, Maharashtra 27, Karnataka 29, Delhi 07 and Uttar Pradesh 09.
GST state codes
| Code | State / union territory |
|---|---|
01 | Jammu and Kashmir |
02 | Himachal Pradesh |
03 | Punjab |
04 | Chandigarh |
05 | Uttarakhand |
06 | Haryana |
07 | Delhi |
08 | Rajasthan |
09 | Uttar Pradesh |
10 | Bihar |
11 | Sikkim |
12 | Arunachal Pradesh |
13 | Nagaland |
14 | Manipur |
15 | Mizoram |
16 | Tripura |
17 | Meghalaya |
18 | Assam |
19 | West Bengal |
20 | Jharkhand |
21 | Odisha |
22 | Chhattisgarh |
23 | Madhya Pradesh |
24 | Gujarat |
25 | Daman and Diu (merged into 26 from 26 January 2020) |
26 | Dadra and Nagar Haveli and Daman and Diu |
27 | Maharashtra |
28 | Andhra Pradesh (before division) (old registrations; Andhra Pradesh now uses 37) |
29 | Karnataka |
30 | Goa |
31 | Lakshadweep |
32 | Kerala |
33 | Tamil Nadu |
34 | Puducherry |
35 | Andaman and Nicobar Islands |
36 | Telangana |
37 | Andhra Pradesh |
38 | Ladakh |
97 | Other Territory (for supplies to an Indian territory outside any state) |
How the state code is used
- GSTIN: a GSTIN such as
33ABCDE1234F1Z7starts with the state code (33 = Tamil Nadu), followed by the PAN. - Place of supply: invoices and e-way bills show the state code of the place of supply.
- CGST + SGST or IGST: if the supplier's state code and the place of supply are the same, the supply is intra-state (CGST + SGST/UTGST); if they differ, it is inter-state (IGST).
- Exports: e-invoices use 96 (other country) as the place of supply for exports.
Questions
What is the GST state code of Tamil Nadu?
The GST state code of Tamil Nadu is 33. Every GSTIN registered in Tamil Nadu starts with 33.
What is the GST state code of Maharashtra?
The GST state code of Maharashtra is 27.
What is the GST state code of Karnataka?
The GST state code of Karnataka is 29.
What is the GST state code of Delhi?
The GST state code of Delhi is 07.
What is the GST state code of Uttar Pradesh?
The GST state code of Uttar Pradesh is 09.
What is the GST state code of Gujarat?
The GST state code of Gujarat is 24.
Why does Andhra Pradesh have two state codes?
28 was used before the state was divided in 2014; Andhra Pradesh now uses 37 and Telangana 36.
See also: GSTIN check · HSN code list · SAC code list · What is HSN code?
Reference only; see Sources & disclaimer.
