GST State Code List
The first two digits of every GSTIN are its state code. All 38 codes, from 01 to 38 — verify any number with the GSTIN validator.
| Code | State / Union Territory | Type |
|---|---|---|
| 01 | Jammu & Kashmir | Union Territory |
| 02 | Himachal Pradesh | State |
| 03 | Punjab | State |
| 04 | Chandigarh | Union Territory |
| 05 | Uttarakhand | State |
| 06 | Haryana | State |
| 07 | Delhi | Union Territory |
| 08 | Rajasthan | State |
| 09 | Uttar Pradesh | State |
| 10 | Bihar | State |
| 11 | Sikkim | State |
| 12 | Arunachal Pradesh | State |
| 13 | Nagaland | State |
| 14 | Manipur | State |
| 15 | Mizoram | State |
| 16 | Tripura | State |
| 17 | Meghalaya | State |
| 18 | Assam | State |
| 19 | West Bengal | State |
| 20 | Jharkhand | State |
| 21 | Odisha | State |
| 22 | Chhattisgarh | State |
| 23 | Madhya Pradesh | State |
| 24 | Gujarat | State |
| 25 | Daman & Diu retired | Union Territory |
| 26 | Dadra & Nagar Haveli and Daman & Diu | Union Territory |
| 27 | Maharashtra | State |
| 28 | Andhra Pradesh (Old) retired | State |
| 29 | Karnataka | State |
| 30 | Goa | State |
| 31 | Lakshadweep | Union Territory |
| 32 | Kerala | State |
| 33 | Tamil Nadu | State |
| 34 | Puducherry | Union Territory |
| 35 | Andaman & Nicobar Islands | Union Territory |
| 36 | Telangana | State |
| 37 | Andhra Pradesh | State |
| 38 | Ladakh | Union Territory |
Why the state code matters
The code decides your tax split: when the seller's state code matches the place of supply, GST divides into CGST + SGST (or UTGST in union territories without a legislature); when they differ, a single IGST applies. It's also the fastest sanity check on a GSTIN — digits that don't match a real code mean a typo or a fake number.
Related tools & guides
Invodo picks the right tax split for you
Set the customer's state once — every invoice applies CGST/SGST or IGST correctly from the place of supply. Start free.