01
Jammu and Kashmir
Union Territory · GSTIN prefix 01…
36 current State and UT codes
GST State Code Directory
Find the two-digit State or Union Territory code used at the beginning of a GSTIN. Search and copy current codes, then review historical and special master codes separately.
GSTIN prefix
The first two GSTIN digits identify the registration State or Union Territory.
Place of supply
State codes help record the place of supply, but the applicable place-of-supply rules still need separate review.
Code systems differ
GST numeric codes are not vehicle-registration letters, postal abbreviations, or ISO subdivision codes.
Current GST state and Union Territory codes
Search by name, two-digit GST code, or a common abbreviation. Abbreviations are search aids only; they are not GST codes, ISO codes, or vehicle-registration codes.
Showing 36 of 36 current entriesUse Copy to copy the two-digit code
02
Himachal Pradesh
State · GSTIN prefix 02…
03
Punjab
State · GSTIN prefix 03…
04
Chandigarh
Union Territory · GSTIN prefix 04…
05
Uttarakhand
State · GSTIN prefix 05…
06
Haryana
State · GSTIN prefix 06…
07
Delhi
Union Territory · GSTIN prefix 07…
08
Rajasthan
State · GSTIN prefix 08…
09
Uttar Pradesh
State · GSTIN prefix 09…
10
Bihar
State · GSTIN prefix 10…
11
Sikkim
State · GSTIN prefix 11…
12
Arunachal Pradesh
State · GSTIN prefix 12…
13
Nagaland
State · GSTIN prefix 13…
14
Manipur
State · GSTIN prefix 14…
15
Mizoram
State · GSTIN prefix 15…
16
Tripura
State · GSTIN prefix 16…
17
Meghalaya
State · GSTIN prefix 17…
18
Assam
State · GSTIN prefix 18…
19
West Bengal
State · GSTIN prefix 19…
20
Jharkhand
State · GSTIN prefix 20…
21
Odisha
State · GSTIN prefix 21…
22
Chhattisgarh
State · GSTIN prefix 22…
23
Madhya Pradesh
State · GSTIN prefix 23…
24
Gujarat
State · GSTIN prefix 24…
26
Dadra and Nagar Haveli and Daman and Diu
Union Territory · GSTIN prefix 26…
27
Maharashtra
State · GSTIN prefix 27…
29
Karnataka
State · GSTIN prefix 29…
30
Goa
State · GSTIN prefix 30…
31
Lakshadweep
Union Territory · GSTIN prefix 31…
32
Kerala
State · GSTIN prefix 32…
33
Tamil Nadu
State · GSTIN prefix 33…
34
Puducherry
Union Territory · GSTIN prefix 34…
35
Andaman and Nicobar Islands
Union Territory · GSTIN prefix 35…
36
Telangana
State · GSTIN prefix 36…
37
Andhra Pradesh
State · GSTIN prefix 37…
38
Ladakh
Union Territory · GSTIN prefix 38…
| GST code | State or Union Territory | Type | GSTIN starts with | Copy |
|---|---|---|---|---|
| 01 | Jammu and Kashmir | Union Territory | 01… | |
| 02 | Himachal Pradesh | State | 02… | |
| 03 | Punjab | State | 03… | |
| 04 | Chandigarh | Union Territory | 04… | |
| 05 | Uttarakhand | State | 05… | |
| 06 | Haryana | State | 06… | |
| 07 | Delhi | Union Territory | 07… | |
| 08 | Rajasthan | State | 08… | |
| 09 | Uttar Pradesh | State | 09… | |
| 10 | Bihar | State | 10… | |
| 11 | Sikkim | State | 11… | |
| 12 | Arunachal Pradesh | State | 12… | |
| 13 | Nagaland | State | 13… | |
| 14 | Manipur | State | 14… | |
| 15 | Mizoram | State | 15… | |
| 16 | Tripura | State | 16… | |
| 17 | Meghalaya | State | 17… | |
| 18 | Assam | State | 18… | |
| 19 | West Bengal | State | 19… | |
| 20 | Jharkhand | State | 20… | |
| 21 | Odisha | State | 21… | |
| 22 | Chhattisgarh | State | 22… | |
| 23 | Madhya Pradesh | State | 23… | |
| 24 | Gujarat | State | 24… | |
| 26 | Dadra and Nagar Haveli and Daman and Diu | Union Territory | 26… | |
| 27 | Maharashtra | State | 27… | |
| 29 | Karnataka | State | 29… | |
| 30 | Goa | State | 30… | |
| 31 | Lakshadweep | Union Territory | 31… | |
| 32 | Kerala | State | 32… | |
| 33 | Tamil Nadu | State | 33… | |
| 34 | Puducherry | Union Territory | 34… | |
| 35 | Andaman and Nicobar Islands | Union Territory | 35… | |
| 36 | Telangana | State | 36… | |
| 37 | Andhra Pradesh | State | 37… | |
| 38 | Ladakh | Union Territory | 38… |
Historical and special codes
These entries may appear in old data or operational masters. They are intentionally excluded from the current State and Union Territory count and should not be silently substituted into a GSTIN.
25
Daman and Diu
Retired after the Union Territory merger. Current registrations use code 26.
28
Andhra Pradesh before reorganisation
Historical code. Current Andhra Pradesh registrations use code 37.
97
Other Territory
Special operational code in the NIC master; not a current State or Union Territory GSTIN prefix.
99
Other Country
Special operational code in the NIC master; not a current State or Union Territory GSTIN prefix.
How to use a GST state code
- 1. Read the first two GSTIN digits. Keep a leading zero, such as 07 for Delhi.
- 2. Match the numeric GST code. Do not substitute a vehicle or postal abbreviation.
- 3. Validate the full GSTIN. A matching prefix alone does not prove the GSTIN is active or belongs to the stated taxpayer.
Invoice and place-of-supply use
Rule 46 requires place-of-supply information for inter-State invoices. The state code is a useful identifier, but whether CGST/SGST, UTGST, or IGST applies depends on the relevant supply and place-of-supply rules.
GST state code questions
Which part of a GSTIN is the state code?
The first two digits identify the State or Union Territory associated with the GST registration. For example, a GSTIN beginning with 27 uses the Maharashtra code.
Is a GST state code the same as a vehicle or ISO code?
No. GST uses its own two-digit numeric master. Search abbreviations on this page are only convenience aliases and are not a substitute for the numeric GST code.
Why are codes 25 and 28 shown separately?
They are historical codes retained for recognising older records. They are not included in the current 36-entry State and Union Territory directory.
Official sources and review notes
Current codes were checked against the NIC GST e-Way Bill State Code master and GSTN e-invoicing master-data guidance. Last reviewed 22 October 2026.