GST State Code List: A Detailed Guide on GST Jurisdiction 2025
- Rashmita Choudhary
- Dec 4, 2025
- 9 min read
Introduction
The geographic area associated with a company's GST registration is indicated by the first two digits of a GSTIN number. Identifying your state code is essential in all situations, regardless of whether you are processing returns, creating many invoices in a given month, or wishing to register for GST. The GST State Code aids taxpayers in navigating India's complicated GST jurisdiction. The State or UT where you have got GST registration and are operating can be determined by anyone who verifies the GSTIN. For businesses in India to remain compliant and run efficiently, it's critical to understand the GST state codes. These codes, which are specific to each state and Union Territory, are crucial to the GST procedures.
Table of Contents
What is the GST State Code?
GST code for states is essentially the digital location of your business under the GST regime. Every state and union territory in the nation is given one of these uniform two-digit numerical codes. The first two letters of the GSTIN, or Goods and Services Tax Identification Number (GSTIN), that the tax authorities award to your company are formed by the state code GST. Comprehending these codes is essential for accurate billing, easy return filing, and painless compliance. Let's look at Rajasthan's 08 GST state code. This indicates that your company is registered in Rajasthan if its GSTIN starts with 08.
What is GST Jurisdiction?
The geographical and administrative zones under which the taxpayer is subject to regulation to oversee compliance measures are outlined in the GST jurisdiction. State administration is in charge of taxpayers whose turnover is less than Rs. 1.5 crore, whereas both state and central governments supervise those whose turnover exceeds that amount.
Types of GST Jurisdiction
GST jurisdictions fall into two primary categories:
Central Jurisdiction: This covers transactions between separate states or union regions. For example, a manufacturer in Maharashtra selling to a store in Uttar Pradesh would fall under Central Jurisdiction, with Integrated GST (IGST) applied.
State Jurisdiction: This covers transactions that take place inside the same state. In Kerala, a restaurant that solely serves locals would have to deal with the state's tax officials and be subject to State GST (SGST).
The CGST Circular no. 21/2017 dated 20th September 2017 notes that a prescribed manner to demarcate the Central and State domains has to be followed.
According to the norms, the State administration will receive 90% of the taxpayers whose total turnover is less than Rs. 1.5 crore. The remaining 10% shall vest with the Central administration.
However, the State administration will receive 50% of taxpayers with a total turnover of more than Rs. 1.5 crore, with the Centre receiving the remaining 50%.
The division of GST taxpayers is computer triggered and done at a state level. For this, stratified random sampling is used, accounting for the taxpayer's registration type and geographic area. Accordingly, the jurisdictions under GST are grouped into the following levels, in the order of their hierarchy and size:
Zone
Commissionerates
Division Offices
Range offices
GST State Code List
State Name
| GST Code
|
Jammu & Kashmir | 01 |
Himachal Pradesh | 02 |
Punjab | 03 |
Chandigarh | 04 |
Uttarakhand | 05 |
Haryana | 06 |
Delhi | 07 |
Rajasthan | 08 |
Uttar Pradesh | 09 |
Bihar | 10 |
Sikkim | 11 |
Arunachal Pradesh | 12 |
Nagaland | 13 |
Manipur | 14 |
Mizoram | 15 |
Tripura | 16 |
Meghalaya | 17 |
Assam | 18 |
West Bengal | 19 |
Jharkhand | 20 |
Odisha | 21 |
Chhattisgarh | 22 |
Madhya Pradesh | 23 |
Gujarat | 24 |
Daman & Diu | 25 |
Dadra & Nagar Haveli | 26 |
Maharashtra | 27 |
Andhra Pradesh (Old) | 28 |
Karnataka | 29 |
Goa | 30 |
Lakshadweep | 31 |
Kerala | 32 |
Tamil Nadu | 33 |
Puducherry | 34 |
Andaman & Nicobar Islands | 35 |
Telangana | 36 |
Andhra Pradesh (Newly Added) | 37 |
Ladakh (Newly Added) | 38 |
Other Territories | 97 |
Center Jurisdiction | 99 |
The GST State Code list gives out unique codes provided by the government to every state and Union Territory. Each state and Union Territory is represented by a serial number. For instance, GST state code ‘27’ indicates Maharashtra. In contrast, Karnataka is represented by the GST state code "29." With the introduction of GST in India, the idea of state code gained popularity.
Every taxpayer registered under the GST statute is given a 15-digit alphanumeric unique identity number. The GST state code is represented by the first two digits of any GSTIN. When registering for GST and inputting invoice details in GST returns in the form of GSTIN, a taxpayer uses the GST state code list. For instance, a firm registered under GST from Bihar is represented by the "10 GST State code" in GSTIN 10AAJCR2207E1Z2. Likewise, here are some additional examples:
Punjab has GST state code 03
Uttar Pradesh has GST state code 09
GST state code 19 is for West Bengal
Jharkhand has a GST state code 20
GST state code 21 is for Odisha
GST state code 23 represents Madhya Pradesh
New GST state code 26 is for the combined union territories of Dadra and Nagar Haveli and Daman and Diu
GST state code 33 is for Tamil Nadu
GST state code 36 represents Telangana
Importance of State Code in GST
Due to their widespread use in GST compliance and adjudication, all taxpayers under the GST must be aware of the right GST State codes for each State and Union Territory. The following are the main reasons why state code GST is important:
GST Registration: To get a legitimate GST registration, the applicant must supply accurate and comprehensive information. The state and central jurisdictions for the major place of business are one such important piece of information. The information submitted by the taxpayer is verified by the officer. The applicant is then given a GSTIN that includes the applicable GST State code.
GST Invoicing: For correct invoicing and e-invoicing under GST, the GST state code becomes important. The relevant state codes, which are needed to identify the place of supply of such a sale, are contained in the valid GSTINs of the buyer, seller, and consignee. Depending on whether the sale is intrastate or interstate, the place of supply ultimately determines the sort of GST that will be applied.
E-Way Billing: E-way invoices require both supplier and recipient GSTIN, where the first two numbers aid in routing the transportation of goods and services. Let's assume an example: if the supplier's GSTIN begins with 07 state code (Delhi), and the buyer's starts with 24(Gujarat), the e-way bill classifies it as inter-state, seeking IGST. It assists companies in streamlining compliance requirements and improving supply chain efficiency. The e-way bill's GST state code makes it easier to quickly verify the authenticity of the products and services being transported.
GST Return Filing: Mapping your returns and tax payments becomes easier with GST state codes. It ensures the transaction data and invoice details are auto-fetched appropriately under the respective parts. It assists in getting rid of B2B invoicing data rejection, possible GST notices, and return validation errors, among other things. The codes must match those specified in the GSTR-1 Filing for companies that transfer goods or services across states.
ITC Matching: Both the supplier's and the recipient's GSTINs must display correct codes in order to match the Input Tax Credits (ITCs). If you have input the 09 state code instead of 07, it will generate a mismatch in the ITC reconciliation. Businesses registered in various states have GSTINs reflecting the distinct state codes. In this case, only purchases made for a certain state are eligible for ITCs. Accurate tax reporting, audit-ready documentation, and the proper distribution of tax credits are made easier by the GST state code list.
Finding/Searching for GST Jurisdiction
There are multiple methods to determine jurisdiction for a specific GSTIN or taxpayer. The taxpayer must exercise caution while providing the full and accurate address of their place of business when submitting an application for GST registration. It is vital information to determine the jurisdiction appropriately while submitting it in the GST registration application and helps prevent issues down the line.
Searching State Jurisdictions in GST
The taxpayer may need to determine the relevant state jurisdiction prior to getting GST registration. To find the State jurisdiction of the department, taxpayers must search the ward and circle on the relevant State commercial tax, VAT, or sales tax website. For instance, you may want to search for jurisdiction in Karnataka. The webpage http://gstkarnataka.gov.in/Jurisdiction.html can be found by typing "Karnataka GST jurisdiction" into the web browser. A methodical list of the divisions, groups, wards, districts, and taluks is provided here. Likewise, several states also have dedicated websites and webpages for this purpose.
Searching Central Jurisdictions in GST
Like the state jurisdiction, the taxpayer must also search for the Central jurisdiction. At https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris, you can use any browser to view the CBIC's dedicated "Know your Jurisdiction" website.
Step 1: Select your state from the list of states and Union Territories on the screen.
Step 2: Select the zone by clicking on the corresponding zone name.
Step 3: Click on the commissionerate that applies to you after the list of commissionerates appears on the screen, just like in the previous step.
Step 4: Next, you will see the list of sub-commissionerates/divisions. Select the relevant division or subcommissionerate by clicking on it.
Step 5: You will get the list of jurisdiction ranges. Here, you can learn more about the jurisdiction that applies to your company.
Conclusion
In conclusion, businesses must have a thorough awareness of GST state regulations and jurisdictions in order to maintain compliance and guarantee effective tax administration. For GST registration, invoicing, filing returns, and identifying the appropriate jurisdiction, these codes are essential. Using the proper GST state code minimises errors, prevents tax mismatches, and reduces the risk of compliance concerns. By periodically referring to the official GST State Code List and reviewing jurisdiction data before registration, businesses can streamline their GST operations and avoid potential legal difficulties.
Frequently Asked Questions
How do I find the GST state code for a particular state or union territory?
You may get the GST state code list on the official GST portal or government tax websites. State names are included with the two-digit codes that correspond to them, such as "06" for Haryana and "09" for Uttar Pradesh.
Is it mandatory to include the GST state code in invoices?
Yes, GST-registered businesses must include the GST state code on their invoices. The state code, which is a component of the GSTIN, is essential for determining the supply location.
What is 03 state code in GST?
03 is the GST state code for Punjab.
What is 05 state code in GST?
05 is the GST state code for Uttarakhand.
What is 06 state code in GST?
06 is the GST state code for Haryana.
What is 07 state code in GST?
07 is the GST state code for Delhi.
What is state code 99 in GST?
99 state code is the central jurisdiction.
What is the importance of the GST State Code?
The GST State Code is crucial for figuring out the location of supply under GST and for identifying the state in which you will be receiving GST registration.
How is the GSTIN structured?
A state code, PAN, entity code, default 'Z', and a checksum digit for validation make up the 15-digit GSTIN.
Can the GST State Code be altered after registration?
No, once registering, the GST State Code cannot be changed; instead, a new GSTIN for a different state must be obtained.
How does the GST state code affect the generation of e-way bills?
Finding the source and destination states in the e-way bill, which affects tax jurisdiction and compliance during transportation, is made easier by the GST State Code.
How to get the contact details of the GST Jurisdictional Officer?
You may discover the contact details of the GST Jurisdictional Officer by visiting the official GST portal of the particular state or union territory.
What happens if I use an incorrect GST state code on my invoices?
Using the erroneous GST state code on invoices can lead to compliance concerns, inaccurate tax payments, and rejection of input tax credit claims by customers. Additionally, it can result in notices from tax authorities. To avoid these issues, constantly refer to the GST state code list and ensure appropriate invoice preparation.
How to correct a wrongly informed GST Jurisdiction?
It is possible to have a GST registration amended if the taxpayer chose the incorrect jurisdiction. A separate filing of a request to amend the details of jurisdiction must be submitted before the administrative or IT cell of the individual State for the changes.
What is the difference between a GST state code and a GSTIN?
The GST state code is a two-digit number provided to each Indian state and union territory for GST identification. Maharashtra, for instance, has the state code "27," whereas Karnataka is "29." On the other hand, GSTIN (Goods and Services Tax Identification Number) is a unique 15-digit number provided to every registered taxpayer. A PAN-based identifier comes after the state code, which is represented by the first two digits of the GSTIN.
Can a business have a GSTIN with a state code different from its place of business?
No, a business cannot have a GSTIN with a state code different from its place of operation. The GSTIN must always display the right GST state code based on the location of the registered company address.
