GST State Code List 2026: State-Wise GSTIN Codes, Jurisdiction & Uses

Vikash

27 Aug 2026 • 9 min read

GST State Code List

A GST state code is a two-digit numeric code assigned to every Indian state and union territory under GST. It appears as the first two digits of a GSTIN and helps identify the state or union territory where a business is registered.

For example:

If a GSTIN starts with 27, the business is registered in Maharashtra.If a GSTIN starts with 29, the business is registered in Karnataka.If a GSTIN starts with 07, the business is registered in Delhi.

The GST state code list is important for GST registration, invoices, e-invoicing, e-way bills, place of supply checks, GST returns and party master validation. A wrong state code can lead to GSTIN mismatch, wrong CGST/SGST or IGST treatment, IRP validation errors and e-way bill issues.

This guide gives the updated GST state code list for 2026, explains GST jurisdiction, shows how to read a GSTIN and provides practical checks for businesses using GST billing software.

What Is a GST State Code?

A GST state code is the first two digits of the GSTIN. It identifies the state or union territory where the taxpayer is registered.

A GSTIN is a 15-character identification number assigned to a GST-registered taxpayer. The state code is part of this GSTIN.

Example GSTIN:

27ABCDE1234F1Z5

GSTIN Part	Meaning
27	GST state code for Maharashtra
ABCDE1234F	PAN of the business
1	Entity number under the same PAN in that state
Z	Default character
5	Checksum digit

So, when you see a GSTIN beginning with 27, you can immediately identify that the GST registration belongs to Maharashtra.

Complete GST State Code List 2026

Use this updated GST state code list for checking GSTINs, invoices, e-invoices, e-way bills and customer master data.

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

Important Notes on GST State Codes

Some state codes need special attention because they are common sources of confusion.

Code	Current Meaning / Note
25	Not used in the current merged-UT setup
26	Dadra and Nagar Haveli and Daman and Diu
28	Not used in the current state-wise GSTIN list
38	Ladakh
97	Other Territory
96	Commonly used in e-invoice/export or “Other Country” context, not as a normal Indian state GSTIN code

Businesses should not manually create or guess state codes. Always validate the state code from the GSTIN and the state selected in the invoice, e-invoice or e-way bill workflow.

Why GST State Code Is Important

GST state code is not just a reference number. It affects GST compliance, invoicing and reporting.

GST state code is used for:

GST registration
GSTIN validation
GST invoice creation
E-invoice validation
E-way bill generation
Place of supply checks
CGST/SGST vs IGST decision
GSTR-1 and GSTR-3B reporting
Customer and supplier master setup
Branch-wise billing
GST jurisdiction identification
Taxpayer search and verification

For businesses using GimBooks GST billing software, correct GST state code mapping helps reduce invoice errors, e-invoice validation issues and e-way bill mismatches.

GST State Code and GSTIN: How They Are Connected

The GST state code is directly linked to GSTIN. The first two digits of GSTIN show the state or union territory where the business has GST registration.

Example:

GSTIN Starts With	State / UT
07	Delhi
09	Uttar Pradesh
24	Gujarat
27	Maharashtra
29	Karnataka
33	Tamil Nadu
36	Telangana
37	Andhra Pradesh

If your customer says they are registered in Maharashtra, but their GSTIN starts with 29, that GSTIN belongs to Karnataka, not Maharashtra. In such cases, the billing team should confirm the correct GSTIN before creating the invoice.

GST State Code and Jurisdiction: What Is the Difference?

GST state code and GST jurisdiction are connected, but they are not the same.

Term	Meaning
GST State Code	Two-digit code that identifies the state or union territory in GSTIN
GST Jurisdiction	Tax authority area or officer division assigned to a taxpayer
Central Jurisdiction	Jurisdiction administered by Central GST authorities
State Jurisdiction	Jurisdiction administered by State GST authorities

For example, a taxpayer may have GSTIN starting with 27, which means Maharashtra. But their jurisdiction may be a specific division, range or office within Maharashtra.

So, the GST state code tells you the state of registration. GST jurisdiction tells you the tax office or authority responsible for that taxpayer.

How to Find GST Jurisdiction

GST jurisdiction can usually be checked from GST registration details, taxpayer records or the GST portal taxpayer search.

To find GST jurisdiction, check:

GSTIN
Legal name of business
Principal place of business
State
PIN code
Central jurisdiction
State jurisdiction
Registration certificate details

Businesses should verify GST jurisdiction when they are registering under GST, updating business address, handling notices or verifying customer/supplier GST records.

GST State Code Uses in GST Invoices

GST state code plays an important role while creating GST invoices.

A GST invoice should have the correct:

Supplier GSTIN
Buyer GSTIN
Supplier state
Buyer state
Place of supply
Billing address
Shipping address
CGST/SGST or IGST treatment

If the supplier and place of supply are in the same state, CGST and SGST usually apply. If they are in different states, IGST usually applies, depending on the transaction type and place-of-supply rules.

Example:

Supplier GSTIN State Code	Buyer / POS State Code	Tax Type
27 Maharashtra	27 Maharashtra	CGST + SGST
27 Maharashtra	24 Gujarat	IGST
29 Karnataka	33 Tamil Nadu	IGST
07 Delhi	07 Delhi	CGST + SGST

For invoice field accuracy, read GimBooks’ GST Invoice Mandatory Fields Audit Checklist.

GST State Code Uses in E-Invoicing

E-invoicing systems validate GSTIN, state code, place of supply and tax type. If the GST state code does not match the selected state or tax treatment, the invoice may fail validation.

Common e-invoice state code issues include:

Error Situation	Why It Happens
Buyer GSTIN state code mismatch	Buyer state selected does not match GSTIN first two digits
Supplier state code mismatch	Company or branch master has wrong state
Wrong place of supply	POS does not match transaction type
CGST/SGST used instead of IGST	Interstate transaction treated incorrectly
IGST used instead of CGST/SGST	Intrastate transaction treated incorrectly
Ship-to state mismatch	Delivery state and GSTIN state do not align

For detailed troubleshooting, use GimBooks’ How to Fix E-Invoice PIN Code and State Code Validation Errors.

GST State Code Uses in E-Way Bills

E-way bills also depend on correct state, PIN code, GSTIN and delivery address details. The state code helps identify the movement origin and destination.

In e-way bills, state code is important for:

Dispatch-from state
Ship-to state
Buyer GSTIN
Supplier GSTIN
Actual delivery state
Distance validation
Vehicle movement route
Bill-to/Ship-to transactions
URP cases for unregistered consignees

Wrong state code can create e-way bill validation errors, distance mismatches and Ship-to GSTIN issues.

For related e-way bill workflows, read:

GST State Code and Place of Supply

GST state code is closely linked with place of supply. The place of supply decides whether a transaction is intrastate or interstate.

Scenario	Place of Supply Impact
Supplier and POS in same state	CGST + SGST generally applies
Supplier and POS in different states	IGST generally applies
Bill-to/Ship-to transaction	Place of supply should be checked carefully
Service invoice	Service-specific place-of-supply rules apply
Export transaction	Special export treatment applies
SEZ transaction	Special GST treatment may apply

Businesses should not decide tax type only by customer address. They should check the place-of-supply rule applicable to the transaction.

For detailed guidance, read:

Common GST State Code Mistakes

Mistake	Why It Creates a Problem	Correct Action
Customer GSTIN and state do not match	Invoice may have GSTIN/state mismatch	Verify GSTIN first two digits
Wrong state selected manually	Incorrect tax treatment may apply	Use standard state master
Old customer GSTIN used	Wrong registration may be billed	Update customer master
Same GSTIN used for all branches	Branch-wise billing becomes incorrect	Use correct GSTIN for each state
Code 25 used for merged UT	Current code should be checked	Use code 26 where applicable
State code copied from supplier instead of buyer	Buyer details become incorrect	Validate buyer GSTIN separately
Wrong ship-to state used	E-way bill mismatch may happen	Maintain ship-to address master
IGST/CGST/SGST selected without POS check	Tax treatment can be wrong	Validate place of supply

A clean customer and supplier master can prevent many of these mistakes.

GST State Code Validation Checklist for Businesses

Use this checklist before creating GST invoices, e-invoices or e-way bills:

Check supplier GSTIN state code.
Check buyer GSTIN first two digits.
Match buyer GSTIN with selected buyer state.
Match ship-to GSTIN with delivery state.
Use URP only where the consignee is unregistered.
Validate PIN code and state code.
Check place of supply before selecting IGST or CGST/SGST.
Do not use old state codes such as 25 for current merged UT cases.
Maintain separate GSTINs for branches in different states.
Update customer and supplier masters regularly.
Review e-invoice errors related to state code.
Review e-way bill errors related to ship-to state and GSTIN.
Keep GST jurisdiction details updated for registration records.

GST State Code Examples for Common Business Transactions

Transaction	Example	What to Check
Maharashtra seller to Maharashtra buyer	27 to 27	CGST + SGST generally applies
Maharashtra seller to Gujarat buyer	27 to 24	IGST generally applies
Karnataka seller to Tamil Nadu buyer	29 to 33	IGST generally applies
Delhi seller to Delhi buyer	07 to 07	CGST + SGST generally applies
Bill-to Maharashtra, Ship-to Gujarat	27 bill-to, 24 ship-to	Check Bill-to/Ship-to rules
Buyer unregistered	URP case	Check invoice and EWB requirements
Branch transfer	Different GSTINs under same PAN	Check document type and tax treatment

For branch movement, read GimBooks’ E-Way Bill for Branch Transfers Between GSTINs.

GST State Code List for Quick Search

Use this quick lookup table when checking common GSTIN state codes:

State / UT	GST Code
Maharashtra	27
Karnataka	29
Delhi	07
Gujarat	24
Tamil Nadu	33
Telangana	36
Andhra Pradesh	37
Uttar Pradesh	09
Rajasthan	08
Haryana	06
Punjab	03
West Bengal	19
Kerala	32
Madhya Pradesh	23
Bihar	10
Odisha	21
Assam	18
Chhattisgarh	22
Jharkhand	20
Goa	30

This quick table helps billing teams verify common customer GSTINs faster.

How GimBooks Helps with GST State Code and Billing Accuracy

GST state code errors usually happen when teams manually enter customer GSTINs, billing states, shipping addresses and tax types. These mistakes can affect invoices, e-invoices, e-way bills and GST reports.

With GimBooks GST billing software, businesses can manage GST invoices, customer records, billing data, inventory and GST-ready documents in one place.

GimBooks helps businesses:

Create GST invoices
Maintain customer and supplier records
Manage GSTIN and address details
Reduce manual billing errors
Track invoice and e-way bill details
Improve GST-ready document management
Organise business records for reporting

For businesses using e-invoicing, GimBooks E-Invoicing Software helps manage invoice data more systematically and reduce avoidable validation errors.

Conclusion

The GST state code list is an essential reference for every business creating GST invoices, e-invoices, e-way bills and GST returns. Since the first two digits of GSTIN represent the state or union territory, even a small state-code mismatch can create billing errors, tax calculation issues, e-invoice rejection or e-way bill validation problems.

For 2026, businesses should use the current GST state code list, remember that code 26 applies to Dadra and Nagar Haveli and Daman and Diu, and avoid using discontinued or incorrect codes in customer and supplier records.

The safest approach is to validate GSTIN, state, PIN code, place of supply and tax type before creating GST invoices or e-way bills. Clean master data and GST billing software can help reduce errors and improve compliance.

FAQs

What is the GST state code list?

The GST state code list is a list of two-digit codes assigned to Indian states and union territories under GST. These codes appear as the first two digits of GSTIN.

What is the GST state code in GSTIN?

The GST state code is the first two digits of a GSTIN. For example, in GSTIN 27ABCDE1234F1Z5, the state code is 27, which represents Maharashtra.

What is GST state code 27?

GST state code 27 is for Maharashtra.

What is GST state code 29?

GST state code 29 is for Karnataka.

What is GST state code 07?

GST state code 07 is for Delhi.

What is GST state code 24?

GST state code 24 is for Gujarat.

What is GST state code 33?

GST state code 33 is for Tamil Nadu.

What is GST state code 36?

GST state code 36 is for Telangana.

What is GST state code 37?

GST state code 37 is for Andhra Pradesh.

What is GST state code 38?

GST state code 38 is for Ladakh.

What is GST state code 26?

GST state code 26 is for Dadra and Nagar Haveli and Daman and Diu.

Is GST state code 25 still used?

Code 25 is not used in the current merged-UT setup. Businesses should verify current GSTIN/state mapping before using old codes in billing records.

What is GST jurisdiction?

GST jurisdiction is the tax authority area or office assigned to a taxpayer. It may be central or state jurisdiction and is based on business registration details such as principal place of business and location.

How do I find GST jurisdiction?

GST jurisdiction can be found from GST registration records, taxpayer details, registration certificate or GST portal taxpayer search.

Why is GST state code important in invoices?

GST state code helps validate GSTIN, place of supply and tax type. It helps determine whether CGST/SGST or IGST should apply.

Can wrong GST state code cause e-invoice error?

Yes. If GSTIN state code, selected state, place of supply or tax type do not match, e-invoice validation errors may occur.

Can wrong GST state code cause e-way bill error?

Yes. Wrong state code, PIN code, ship-to state or GSTIN can cause e-way bill validation errors.