GST State Code List and Jurisdiction (2025) - Complete Guide

 GST state codes serve as the cornerstone of India's Goods and Services Tax system, providing a systematic approach to tax administration and compliance. These unique numerical identifiers ensure seamless tax transactions and maintain uniformity across the country's diverse states and union territories.

What is GST State Code?

A GST state code is a unique two-digit numerical identifier assigned to each state and union territory in India under the GST regime. These codes form the first two digits of every 15-digit GSTIN (Goods and Services Tax Identification Number), enabling quick identification of the taxpayer's registration location and determining the appropriate tax jurisdiction.

The GST state codes are based on the Indian Census 2011 classification and range from 01 to 38, with special codes 97 for "Other Territory" and 99 for "Centre Jurisdiction". This standardized system replaced multiple state-specific tax identification systems, bringing uniformity to India's indirect tax structure.

Complete GST State Code List 2025

State/Union Territory	GST State Code	Alpha Code
Jammu & Kashmir	01	JK
Himachal Pradesh	02	HP
Punjab	03	PB
Chandigarh	04	CH
Uttarakhand	05	UT
Haryana	06	HR
Delhi	07	DL
Rajasthan	08	RJ
Uttar Pradesh	09	UP
Bihar	10	BH
Sikkim	11	SK
Arunachal Pradesh	12	AR
Nagaland	13	NL
Manipur	14	MN
Mizoram	15	MI
Tripura	16	TR
Meghalaya	17	ME
Assam	18	AS
West Bengal	19	WB
Jharkhand	20	JH
Odisha	21	OR
Chhattisgarh	22	CT
Madhya Pradesh	23	MP
Gujarat	24	GJ
Daman & Diu	25	DD
Dadra & Nagar Haveli	26	DN
Maharashtra	27	MH
Andhra Pradesh (Before Division)	28	AP
Karnataka	29	KA
Goa	30	GA
Lakshadweep	31	LD
Kerala	32	KL
Tamil Nadu	33	TN
Puducherry	34	PY
Andaman & Nicobar Islands	35	AN
Telangana	36	TL
Andhra Pradesh (Newly Added)	37	AD
Ladakh (Newly Added)	38	LA
Other Territory	97	-
Centre Jurisdiction	99	-

Note: The GST state code for erstwhile UT of Daman and Diu was 25 prior to 26th January 2020.

Understanding GSTIN Structure
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The 15-digit GSTIN follows a specific format where each segment carries vital information:

Digits 1-2: State code as per Indian Census 2011
Digits 3-12: PAN (Permanent Account Number) of the business entity
Digit 13: Entity number indicating multiple registrations within the same state
Digit 14: Default 'Z' reserved for future use
Digit 15: Checksum digit for error detection and validation

For example, if a GSTIN starts with "27", it immediately identifies the business as registered in Maharashtra.

GST Jurisdiction Types

GST administration operates through two distinct jurisdiction types:

State Jurisdiction

• Handles CGST and SGST/UTGST administration
• Manages intrastate transactions
• Covers 90% of taxpayers with turnover below ₹1.5 crore
• Covers 50% of taxpayers with turnover above ₹1.5 crore

Central Jurisdiction

• Oversees IGST implementation
• Manages interstate transactions
• Administered by Central Board of Indirect Taxes and Customs (CBIC)
• Covers remaining percentage of taxpayers based on turnover thresholds

Also Read: GST Due Dates in September 2025

Importance of GST State Codes

GST state codes play a crucial role in various business operations:

Tax Registration

State codes ensure businesses register under the correct jurisdiction, directing them to appropriate tax authorities for seamless registration and future compliance.

Invoice Generation

Accurate state codes on invoices determine whether transactions are interstate or intrastate, directly affecting tax liability calculations and ensuring proper CGST, SGST, or IGST application.

Return Filing

State codes categorize transactions by geographical location, ensuring accurate state-wise tax liability reporting and proper revenue distribution among states.

Input Tax Credit

Correct state codes are essential for claiming Input Tax Credit eligibility, as they help verify the authenticity and jurisdiction of transactions.

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E-way Bill Generation

State codes are mandatory requirements for generating e-way bills for goods movement, without which transportation documents cannot be created.

How to Find Your GST Jurisdiction

Method 1: GST Portal

1. Visit the official GST portal at www.gst.gov.in
2. Click on "Search Taxpayer" option
3. Select "Search by GSTIN/UIN" from dropdown
4. Enter your GSTIN
5. Click "Search" to view jurisdiction details

Method 2: CBIC Portal

1. Visit cbic-gst.gov.in
2. Navigate to "Services" tab
3. Select "Know Your Jurisdiction"
4. Choose your state from the list
5. View zonal offices and commissionerates

Method 3: State GST Websites

Each state maintains dedicated websites for jurisdiction lookup. For example, Karnataka taxpayers can visit gstkarnataka.gov.in to search for their division, group, ward, or taluk details.

Common Issues and Compliance Tips

Invoice Errors

Incorrect GST state codes on invoices can lead to wrong tax calculations, resulting in CGST and SGST charges instead of IGST or vice versa.
Also Read:Latest Income Tax Notifications 2025: Key Updates Every Taxpayer Should Know

Return Filing Mistakes

Mismatched state codes during return filing can cause revenue misallocation and compliance discrepancies.

Best Practices

• Implement standardized processes for accurate state code usage
• Use automated systems for state code verification
• Conduct regular employee training on GST compliance
• Perform periodic internal audits
• Maintain updated records with correct state codes
• Stay informed about regulatory changes

Recent Updates for 2025

The GST state code system has been updated to reflect administrative changes:

• Ladakh Addition: Code 38 assigned to newly formed union territory
• Territory Mergers: Updated codes for merged territories like Dadra & Nagar Haveli and Daman & Diu
• Enhanced Digital Synchronization: Improved online systems for easier jurisdiction identification
• Compliance Streamlining: Simplified processes for taxpayers to identify correct jurisdictions

Understanding GST state codes is fundamental for maintaining tax compliance in India's unified tax system. These codes ensure accurate tax collection, proper revenue distribution, and seamless business operations across state boundaries. Regular reference to updated GST state code lists and proper implementation in business processes are essential for avoiding compliance issues and contributing to India's streamlined tax ecosystem.