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GST state codes: the first two digits of a GSTIN

The first two digits of a GSTIN show the state or union territory where the business is registered. The same codes are used for the place of supply on invoices, e-way bills and returns.

The list

Code	State or union territory	Code	State or union territory
01	Jammu and Kashmir	20	Jharkhand
02	Himachal Pradesh	21	Odisha
03	Punjab	22	Chhattisgarh
04	Chandigarh	23	Madhya Pradesh
05	Uttarakhand	24	Gujarat
06	Haryana	26	Dadra and Nagar Haveli and Daman and Diu
07	Delhi	27	Maharashtra
08	Rajasthan	29	Karnataka
09	Uttar Pradesh	30	Goa
10	Bihar	31	Lakshadweep
11	Sikkim	32	Kerala
12	Arunachal Pradesh	33	Tamil Nadu
13	Nagaland	34	Puducherry
14	Manipur	35	Andaman and Nicobar Islands
15	Mizoram	36	Telangana
16	Tripura	37	Andhra Pradesh
17	Meghalaya	38	Ladakh
18	Assam	97	Other Territory
19	West Bengal

Codes that changed

• 25 and 26: Daman and Diu (25) and Dadra and Nagar Haveli (26) became one union territory on 26 January 2020. It uses code 26. You may still see 25 on old papers.
• 38 Ladakh: Ladakh became a separate union territory on 31 October 2019 and has its own code 38. Jammu and Kashmir kept 01.
• 28 and 37: 28 was the code of undivided Andhra Pradesh. GST started in 2017, after Telangana (36) was formed, and Andhra Pradesh uses 37.
• 97 Other Territory: for supplies in areas that belong to India but are outside every state and union territory, such as offshore areas.

Where the code matters

• CGST + SGST or IGST: if your state code and the place of supply are the same, the invoice has CGST and SGST (or UTGST); if they differ, IGST. The billing guide explains it.
• Place of supply on the invoice is written as the state name and code, for example "Punjab (03)".
• A GSTIN whose first two digits are not in this list is wrong. Our checker shows the state at once.

The official list is in the GST portal's masters and the e-invoice and e-way bill code lists. Check there if a new state or union territory is ever formed.