Daman & Diu — GST State Code 25

Union Territory · every Daman & Diu GSTIN begins with 25

Code 25 has been retired. New registrations use Dadra & Nagar Haveli and Daman & Diu (code 26).

Reading a Daman & Diu GSTIN

25AAAAA0000A1Z5

The first two digits (25) are the state code, the next ten the business's PAN, the 13th the entity number, and the 15th a checksum. Verify any number instantly with the GSTIN validator.

CGST + UTGST or IGST?

Selling within Daman & Diu — seller and place of supply both under code 25 — splits the GST equally into CGST and UTGST: an 18% supply becomes 9% + 9%. Selling from Daman & Diu to any other code (or buying in from one) makes it an interstate supply with a single IGST line at the full rate. Your customer's GSTIN prefix is the quickest way to know which applies.

GST in Daman & Diu

GST state code 25 (Daman & Diu) was retired when the union territory merged with Dadra & Nagar Haveli in 2020. Businesses migrated to code 26 GSTINs — old invoices and GSTINs bearing 25 remain historically valid, but new registrations use the merged territory's code.

Frequently asked questions

25. Every GSTIN registered in Daman & Diu starts with these two digits — for example 25AAAAA0000A1Z5.

If your registration and the place of supply are both in Daman & Diu, split the tax into CGST + UTGST. If either side is in another state or UT, charge a single IGST at the same total rate.

A union territory. Local supplies here pair CGST with UTGST rather than SGST.

Related tools & guides

Billing customers in Daman & Diu?

Invodo applies CGST/SGST or IGST automatically from the place of supply — no more prefix-checking by hand. Start free.

Start Free Trial Explore Features