Maharashtra — GST State Code 27

State · every Maharashtra GSTIN begins with 27

Reading a Maharashtra GSTIN

27AAAAA0000A1Z5

The first two digits (27) 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 + SGST or IGST?

Selling within Maharashtra — seller and place of supply both under code 27 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from Maharashtra 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 Maharashtra

Maharashtra, GST state code 27, is India's largest GST contributor by a wide margin. Mumbai's financial services, Pune's auto and IT corridors, Nagpur's logistics, and the country's biggest import gateway (JNPT) mean code 27 appears on more B2B invoices than any other.

Frequently asked questions

27. Every GSTIN registered in Maharashtra starts with these two digits — for example 27AAAAA0000A1Z5.

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

A state — intra-state supplies split into CGST + SGST as usual.

Related tools & guides

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