GST reference
GST state code list
The two digits at the start of every GSTIN, for all 36 states and union territories, with the tax each one charges on a local sale.
In short
Every GSTIN starts with a two-digit GST state code, from 01 for Jammu and Kashmir to 38 for Ladakh. SimpleERP reads that code from a customer's GSTIN and picks CGST and SGST or IGST on each invoice line.
All 36 codes
GST state codes, 01 to 38
Codes 25 and 28 are no longer used: 25 merged into 26 in 2020, and Andhra Pradesh moved from 28 to 37.
| Code | State or union territory |
|---|---|
| 01 | Jammu and Kashmir (UT) |
| 02 | Himachal Pradesh |
| 03 | Punjab |
| 04 | Chandigarh (UT) |
| 05 | Uttarakhand |
| 06 | Haryana |
| 07 | Delhi (UT) |
| 08 | Rajasthan |
| 09 | Uttar Pradesh |
| 10 | Bihar |
| 11 | Sikkim |
| 12 | Arunachal Pradesh |
| 13 | Nagaland |
| 14 | Manipur |
| 15 | Mizoram |
| 16 | Tripura |
| 17 | Meghalaya |
| 18 | Assam |
| 19 | West Bengal |
| 20 | Jharkhand |
| 21 | Odisha |
| 22 | Chhattisgarh |
| 23 | Madhya Pradesh |
| 24 | Gujarat |
| 26 | Dadra and Nagar Haveli and Daman and Diu (UT) |
| 27 | Maharashtra |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshadweep (UT) |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Puducherry (UT) |
| 35 | Andaman and Nicobar Islands (UT) |
| 36 | Telangana |
| 37 | Andhra Pradesh |
| 38 | Ladakh (UT) |
FAQ
Questions, answered
How many GST state codes are there?
There are 36 codes in use, one for each of the 28 states and 8 union territories, numbered from 01 to 38. Two numbers are not used for new registrations: 25, the old Daman and Diu code merged into 26 in 2020, and 28, the code for Andhra Pradesh before 2014. As notified; check the GST portal.
Which union territories charge UTGST?
Union territories without a legislature: Chandigarh (04), Dadra and Nagar Haveli and Daman and Diu (26), Lakshadweep (31), Andaman and Nicobar Islands (35) and Ladakh (38). Delhi (07), Jammu and Kashmir (01) and Puducherry (34) have legislatures and charge SGST like a state.
Where is the state code on a GSTIN?
In the first two characters. A GSTIN has 15: two for the state code, ten for the PAN, one for the registration number under that PAN in the state, the letter Z, and a check character worked out from the first 14. The sample 33AAACL1234A1ZG starts with 33, so it is registered in Tamil Nadu.
Does SimpleERP need the state code list?
No. SimpleERP reads the code from each customer's GSTIN, fills the state and uses it as the place of supply, so an invoice picks CGST and SGST or IGST per line. For a customer without a GSTIN, you pick the state once from the same list of 36.
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