GST State Codes
A comprehensive reference list of GST State Codes and Alpha Codes for all Indian States and Union Territories.
| Code | State/Union Territory Name | Alpha Code |
|---|---|---|
| 01 | Jammu & Kashmir | JK |
| 02 | Himachal Pradesh | HP |
| 03 | Punjab | PB |
| 04 | Chandigarh | CH |
| 05 | Uttarakhand | UT |
| 06 | Haryana | HR |
| 07 | Delhi | DL |
| 08 | Rajasthan | RJ |
| 09 | Uttar Pradesh | UP |
| 10 | Bihar | BH |
| 11 | Sikkim | SK |
| 12 | Arunachal Pradesh | AR |
| 13 | Nagaland | NL |
| 14 | Manipur | MN |
| 15 | Mizoram | MI |
| 16 | Tripura | TR |
| 17 | Meghalaya | ME |
| 18 | Assam | AS |
| 19 | West Bengal | WB |
| 20 | Jharkhand | JH |
| 21 | Odisha | OR |
| 22 | Chattisgarh | CT |
| 23 | Madhya Pradesh | MP |
| 24 | Gujarat | GJ |
| 25 | Daman & Diu | DD |
| 26 | Dadra & Nagar Haveli | DN |
| 27 | Maharashtra | MH |
| 28 | Andhra Pradesh (Before Division) | AP |
| 29 | Karnataka | KA |
| 30 | Goa | GA |
| 31 | Lakshadweep | LD |
| 32 | Kerala | KL |
| 33 | Tamil Nadu | TN |
| 34 | Puducherry | PY |
| 35 | Andaman & Nicobar Islands | AN |
| 36 | Telangana | TL |
| 37 | Andhra Pradesh (Newly Added) | AD |
| 38 | Ladakh | LA |
| 97 | Other Territory | – |
| 99 | Centre Jurisdiction | – |
Common Questions
What is the GST State Code?
The GST State Code is a two-digit number assigned to every State and Union Territory in India under the Goods and Services Tax (GST) system. It forms the first two digits of the 15-character Goods and Services Tax Identification Number (GSTIN). For example, if a business is registered in Delhi, the GSTIN will start with '07'.
Examples of GST State Codes in India
You can refer to the complete table above for the full list.
Some common examples include:
• 07 - Delhi (e.g., 07AAAAA1234A1Z5)
• 27 - Maharashtra (e.g., 27ABCDE1234F1Z5)
• 29 - Karnataka (e.g., 29ABCDE1234F1Z5)
• 33 - Tamil Nadu (e.g., 33ABCDE1234F1Z5)
• 19 - West Bengal (e.g., 19ABCDE1234F1Z5)
Where do we need State Code in GST?
The State Code is crucial for several purposes:
1. GSTIN Structure: It identifies the state
where a business is registered.
2. Place of Supply: It helps determine
whether a transaction is Intra-state (within the same state)
or Inter-state (between different states), which decides
whether CGST+SGST or IGST is applicable.
3. Return Filing: Ensuring the correct state
code is vital for accurate tax credit claims and compliance.