GST state codes — full list
Every GSTIN begins with a 2-digit state code identifying where the business is registered. Use the tool above to look up a code by state, or a state by code.
| Code | State / UT | Code | State / UT |
|---|---|---|---|
| 01 | Jammu & Kashmir | 20 | Jharkhand |
| 02 | Himachal Pradesh | 21 | Odisha |
| 03 | Punjab | 22 | Chhattisgarh |
| 04 | Chandigarh | 23 | Madhya Pradesh |
| 05 | Uttarakhand | 24 | Gujarat |
| 06 | Haryana | 26 | Dadra & Nagar Haveli and Daman & Diu |
| 07 | Delhi | 27 | Maharashtra |
| 08 | Rajasthan | 29 | Karnataka |
| 09 | Uttar Pradesh | 30 | Goa |
| 10 | Bihar | 31 | Lakshadweep |
| 11 | Sikkim | 32 | Kerala |
| 12 | Arunachal Pradesh | 33 | Tamil Nadu |
| 13 | Nagaland | 34 | Puducherry |
| 14 | Manipur | 35 | Andaman & Nicobar Islands |
| 15 | Mizoram | 36 | Telangana |
| 16 | Tripura | 37 | Andhra Pradesh |
| 17 | Meghalaya | 38 | Ladakh |
| 18 | Assam | 97 | Other Territory |
| 19 | West Bengal | 99 | Centre Jurisdiction |
Why the state code matters
The state code determines whether a supply is intra-state (CGST + SGST) or inter-state (IGST). If the state code in your customer's GSTIN differs from your registered state, the sale is inter-state and IGST applies — this is a common source of invoicing errors for sellers shipping across state lines.
For e-commerce sellers registered under GST in multiple states (as Amazon/Flipkart/Meesho FBA-style fulfilment sometimes requires), keeping track of which GSTIN and state code applies to which warehouse is essential for correct invoicing.