# India GST State Codes List

> Source: https://netray.co/tools/india-gst-state-codes-reference
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

Two-digit GST state codes for every state and union territory, to check GSTINs and set place of supply in your ERP.

## Category

regional

## Erp

Zoho Books

## Region

India

## Audience

- Accountant
- ERP administrator
- Sales operations

## Tool

**Kind:** worksheet

**Mode:** reference

**Columns:**

#### State code

**Key:** code

**Type:** text

#### State or union territory

**Key:** name

**Type:** text

#### Short code

**Key:** abbr

**Type:** text

**Rows:**

#### Jammu and Kashmir

**Code:** 01

**Abbr:** JK

#### Himachal Pradesh

**Code:** 02

**Abbr:** HP

#### Punjab

**Code:** 03

**Abbr:** PB

#### Chandigarh

**Code:** 04

**Abbr:** CH

#### Uttarakhand

**Code:** 05

**Abbr:** UK

#### Haryana

**Code:** 06

**Abbr:** HR

#### Delhi

**Code:** 07

**Abbr:** DL

#### Rajasthan

**Code:** 08

**Abbr:** RJ

#### Uttar Pradesh

**Code:** 09

**Abbr:** UP

#### Bihar

**Code:** 10

**Abbr:** BR

#### Sikkim

**Code:** 11

**Abbr:** SK

#### Arunachal Pradesh

**Code:** 12

**Abbr:** AR

#### Nagaland

**Code:** 13

**Abbr:** NL

#### Manipur

**Code:** 14

**Abbr:** MN

#### Mizoram

**Code:** 15

**Abbr:** MZ

#### Tripura

**Code:** 16

**Abbr:** TR

#### Meghalaya

**Code:** 17

**Abbr:** ML

#### Assam

**Code:** 18

**Abbr:** AS

#### West Bengal

**Code:** 19

**Abbr:** WB

#### Jharkhand

**Code:** 20

**Abbr:** JH

#### Odisha

**Code:** 21

**Abbr:** OD

#### Chhattisgarh

**Code:** 22

**Abbr:** CG

#### Madhya Pradesh

**Code:** 23

**Abbr:** MP

#### Gujarat

**Code:** 24

**Abbr:** GJ

#### Dadra and Nagar Haveli and Daman and Diu

**Code:** 26

**Abbr:** -

#### Maharashtra

**Code:** 27

**Abbr:** MH

#### Karnataka

**Code:** 29

**Abbr:** KA

#### Goa

**Code:** 30

**Abbr:** GA

#### Lakshadweep

**Code:** 31

**Abbr:** LD

#### Kerala

**Code:** 32

**Abbr:** KL

#### Tamil Nadu

**Code:** 33

**Abbr:** TN

#### Puducherry

**Code:** 34

**Abbr:** PY

#### Andaman and Nicobar Islands

**Code:** 35

**Abbr:** AN

#### Telangana

**Code:** 36

**Abbr:** TS

#### Andhra Pradesh

**Code:** 37

**Abbr:** AP

#### Ladakh

**Code:** 38

**Abbr:** LA

#### Other Territory

**Code:** 97

**Abbr:** -

#### Centre Jurisdiction

**Code:** 99

**Abbr:** -

**Notes:** State codes are used as the first two digits of the GSTIN and for place of supply. Codes 97 and 99 are special values. Verify against the GST portal if the government reorganises any territory.

## Content

**Intro:** Every GSTIN starts with a two digit state code, and the same code drives place of supply, CGST/SGST versus IGST, and e-invoice and e-way bill JSON. Use this table to check a customer GSTIN, fill ERP state masters, or prepare an import file.

**Sections:**

#### How to use the list

**Body:** Search by state name or code. For a GSTIN such as 27AABCU9603R1ZX the first two digits are 27, which is Maharashtra. If the supplier's code equals the place of supply code, the sale is intra-state and attracts CGST and SGST. If they differ, it is inter-state and attracts IGST. Your ERP should derive this automatically from the state masters.

#### Loading state masters in an ERP

**Body:** Tally Prime, Busy, Marg and Zoho Books keep state names as text in the party master, while SAP Business One India and API based invoicing use the numeric code. Export this table to Excel and use it as the lookup column in your master data migration. A mismatch between the spelling in the party master and the GST portal is a frequent cause of rejected e-invoices.

**Bullets:**

- Keep the 2 digit code with a leading zero as text, not as a number.
- Do not rely on the first two digits of the pincode for the state.
- Map code 97 and 99 only for special cases.

#### Changes to watch

**Body:** Daman and Diu merged with Dadra and Nagar Haveli, and Ladakh became its own union territory with code 38. Older masters may still hold retired values. When cleaning customer data, validate each GSTIN prefix against this list and flag the rest for review.

**Cta:** If your customer master has thousands of records with inconsistent state data, we can help you design a clean-up and validation step before an ERP migration.

**Faq:**

#### What is the GST state code for Maharashtra?

**Answer:** The state code for Maharashtra is 27, and for Karnataka it is 29. Tamil Nadu is 33 and Gujarat is 24. The code is the first two digits of every GSTIN registered in that state.

#### Why is code 25 missing?

**Answer:** Code 25 was Daman and Diu, which merged with Dadra and Nagar Haveli. The merged territory now uses code 26. Older records may still carry the retired value.

#### Does the state code decide IGST or CGST?

**Answer:** It does through the place of supply. When the supplier state code and the place of supply state match, CGST and SGST apply. When they differ, IGST applies, with specific exceptions in the IGST Act.

#### What are codes 97 and 99?

**Answer:** Code 97 stands for Other Territory and 99 for Centre Jurisdiction. They are special values used in some GST documents and are not ordinary states.

## Search terms

gst state code list, gstin state code, place of supply state code, gst state codes excel, state code for gst invoice, gst code for maharashtra, gstin first two digits, tally state code list

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