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India GST State Codes List

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.

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State code	State or union territory	Short code
01	Jammu and Kashmir	JK
02	Himachal Pradesh	HP
03	Punjab	PB
04	Chandigarh	CH
05	Uttarakhand	UK
06	Haryana	HR
07	Delhi	DL
08	Rajasthan	RJ
09	Uttar Pradesh	UP
10	Bihar	BR
11	Sikkim	SK
12	Arunachal Pradesh	AR
13	Nagaland	NL
14	Manipur	MN
15	Mizoram	MZ
16	Tripura	TR
17	Meghalaya	ML
18	Assam	AS
19	West Bengal	WB
20	Jharkhand	JH
21	Odisha	OD
22	Chhattisgarh	CG
23	Madhya Pradesh	MP
24	Gujarat	GJ
26	Dadra and Nagar Haveli and Daman and Diu	-
27	Maharashtra	MH
29	Karnataka	KA
30	Goa	GA
31	Lakshadweep	LD
32	Kerala	KL
33	Tamil Nadu	TN
34	Puducherry	PY
35	Andaman and Nicobar Islands	AN
36	Telangana	TS
37	Andhra Pradesh	AP
38	Ladakh	LA
97	Other Territory	-
99	Centre Jurisdiction	-

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.

Customer master clean-up review

Optional expert review of GSTIN and state data quality before an ERP migration.

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How to use the list

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

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.

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

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.

Frequently Asked Questions

What is the GST state code for Maharashtra?

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?

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?

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?

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.

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.

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