GST State Code List and GST Registration by State

A GST state code is the two-digit number given to each State and Union Territory under GST. It forms the first two digits of every GSTIN and is shown on invoices as part of the place of supply. For example, 27 is Maharashtra, 29 is Karnataka and 07 is Delhi.

Maharashtra 27, Karnataka 29, Tamil Nadu 33, Delhi 07, Gujarat 24, Uttar Pradesh 09, West Bengal 19, Telangana 36, Andhra Pradesh 37, Kerala 32, Haryana 06, Rajasthan 08 and Madhya Pradesh 23.

Look at the first two digits of the GSTIN and match them with the state code list. For example, a GSTIN starting with 06 is registered in Haryana. You can also type the GSTIN into the finder on this page.

A GSTIN has 15 characters: 2 digits for the State code, 10 characters of the business's PAN, 1 character for the registration number under that PAN in the State, the letter Z by default, and a final check character used to detect typing mistakes.

Code 28 was used for Andhra Pradesh before the State was split in 2014. Andhra Pradesh now uses 37 and Telangana uses 36, so new GSTINs in Andhra Pradesh start with 37.

Code 25 belonged to Daman and Diu. After Dadra and Nagar Haveli and Daman and Diu were merged into one Union Territory in 2020, code 26 is used for the combined territory. Some older GSTINs may still start with 25.

Code 97 is used for Other Territory, such as offshore areas outside any State, and 99 is used for Centre Jurisdiction. Most businesses will never need them.

Yes. GST registration is State-wise. If your business makes taxable supplies from more than one State, you need a separate GSTIN in each of those States, all linked to the same PAN.

In most States the limit is ₹40 lakh for businesses supplying only goods and ₹20 lakh for services. It is ₹20 lakh for both in Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand, and ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura. Some businesses must register regardless of turnover.

For inter-State supplies, the invoice must show the place of supply along with the name of the State, and most businesses also print the State code. The GSTINs of the supplier and registered buyer already contain their State codes.

No. It checks the format and the check character, and shows the State. To confirm that a GSTIN is active and see the business name, use Search Taxpayer on the official GST portal.

Yes. GST registration is done online, so we file for businesses in every State and Union Territory, from ₹499 + GST with no government fee. We have detailed local pages for Maharashtra, Assam, Kerala and Haryana, with more States being added.