GST State Code List
Every GST state and Union Territory code, as used in GSTINs and the place of supply — with the tax each one charges within the state.
| Code | State / UT | Type | Tax within the state |
|---|---|---|---|
| 01 | Jammu and Kashmir | Union Territory (with legislature) | CGST + SGST |
| 02 | Himachal Pradesh | State | CGST + SGST |
| 03 | Punjab | State | CGST + SGST |
| 04 | Chandigarh | Union Territory | CGST + UTGST |
| 05 | Uttarakhand | State | CGST + SGST |
| 06 | Haryana | State | CGST + SGST |
| 07 | Delhi | Union Territory (with legislature) | CGST + SGST |
| 08 | Rajasthan | State | CGST + SGST |
| 09 | Uttar Pradesh | State | CGST + SGST |
| 10 | Bihar | State | CGST + SGST |
| 11 | Sikkim | State | CGST + SGST |
| 12 | Arunachal Pradesh | State | CGST + SGST |
| 13 | Nagaland | State | CGST + SGST |
| 14 | Manipur | State | CGST + SGST |
| 15 | Mizoram | State | CGST + SGST |
| 16 | Tripura | State | CGST + SGST |
| 17 | Meghalaya | State | CGST + SGST |
| 18 | Assam | State | CGST + SGST |
| 19 | West Bengal | State | CGST + SGST |
| 20 | Jharkhand | State | CGST + SGST |
| 21 | Odisha | State | CGST + SGST |
| 22 | Chhattisgarh | State | CGST + SGST |
| 23 | Madhya Pradesh | State | CGST + SGST |
| 24 | Gujarat | State | CGST + SGST |
| 25 | Daman and DiuOld code — Daman and Diu merged into 26 in 2020. | Union Territory | CGST + UTGST |
| 26 | Dadra and Nagar Haveli and Daman and Diu | Union Territory | CGST + UTGST |
| 27 | Maharashtra | State | CGST + SGST |
| 28 | Andhra Pradesh (Old)Old code for Andhra Pradesh before its 2014 division. Current Andhra Pradesh GSTINs use 37. | State | CGST + SGST |
| 29 | Karnataka | State | CGST + SGST |
| 30 | Goa | State | CGST + SGST |
| 31 | Lakshadweep | Union Territory | CGST + UTGST |
| 32 | Kerala | State | CGST + SGST |
| 33 | Tamil Nadu | State | CGST + SGST |
| 34 | Puducherry | Union Territory (with legislature) | CGST + SGST |
| 35 | Andaman and Nicobar Islands | Union Territory | CGST + UTGST |
| 36 | Telangana | State | CGST + SGST |
| 37 | Andhra Pradesh | State | CGST + SGST |
| 38 | Ladakh | Union Territory | CGST + UTGST |
| 96 | Other country (outside India)Used as the place of supply for exports. Not part of any GSTIN. | Place of supply only | IGST (or zero-rated under LUT) |
| 97 | Other TerritoryFor supplies in Indian territory outside any state or UT, such as offshore areas. | Other territory | CGST + UTGST |
How state codes decide the tax on your invoice
Compare your own state code with the customer's place of supply. If they match, the supply is intrastate and you charge CGST + SGST (or CGST + UTGST in a Union Territory without a legislature). If they differ, it is interstate and you charge IGST. Exports use code 96 and are zero-rated. Worked examples are in CGST vs SGST vs IGST.
The first two digits of a GSTIN are its state code, so you can read a customer's state straight from their GST number — or let the GSTIN checker do it. The invoice generator does the same and picks the right tax for you.
Frequently asked questions
A two-digit number that identifies an Indian state or Union Territory under GST. It forms the first two digits of every GSTIN and is printed with the place of supply on invoices.
07 Delhi, 09 Uttar Pradesh, 19 West Bengal, 24 Gujarat, 27 Maharashtra, 29 Karnataka, 32 Kerala, 33 Tamil Nadu, 36 Telangana and 37 Andhra Pradesh.
96 (Other Country) is used as the place of supply for supplies to customers outside India. It never appears in a GSTIN.
Union Territories without their own legislature: Chandigarh (04), Dadra and Nagar Haveli and Daman and Diu (26), Lakshadweep (31), Andaman and Nicobar Islands (35) and Ladakh (38). Delhi, Puducherry and Jammu and Kashmir have legislatures, so they charge SGST.
25 was Daman and Diu before it merged with Dadra and Nagar Haveli into code 26 in 2020. 28 is the code for Andhra Pradesh before its 2014 division; current Andhra Pradesh GSTINs use 37.