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GST state codes

GST state code 26: Dadra and Nagar Haveli and Daman and Diu

Dadra and Nagar Haveli and Daman and Diu has GST state code 26. It is a union territory without a legislature, so a local sale carries CGST and UTGST.

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In short

DNH and Daman and Diu has GST state code 26, so every GSTIN registered there begins with 26. A local sale carries CGST and UTGST; a sale to Gujarat carries IGST. SimpleERP reads 26 from the buyer's GSTIN and picks the tax.

Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.

The data

GST state code 26 at a glance

FieldValue
State code26
GSTIN prefix26 (the first two characters)
Tax on a local saleUTGST, with CGST (a union territory without a legislature)
Union territoryYes, without a legislature
Professional taxNo
Nearby states and codesGujarat (24), Maharashtra (27)
Sample GSTIN (fictional)26AAACL1234A1ZB
Older code25, Daman and Diu before the 2020 merger
Dadra and Nagar Haveli and Daman and Diu at a glance, as notified; check the GST portal.

Sources: GST portal: state code list (GSTIN format), Dadra and Nagar Haveli and Daman and Diu: professional tax (state tax department). Verified .

What the code 26 means on a GSTIN

A GSTIN has 15 characters. Take the sample 26AAACL1234A1ZB, a made-up number with a valid check character. 26 is the state code for Dadra and Nagar Haveli and Daman and Diu. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Dadra and Nagar Haveli and Daman and Diu. Z is the same on almost every GSTIN, while B is a check character worked out from the first 14, so a single wrong digit in 26AAACL1234A1ZB fails the check.

The two union territories merged in January 2020. Daman and Diu used to have code 25, and its businesses moved to 26, the old Dadra and Nagar Haveli code, as notified; check the GST portal for registrations made before the merger. Silvassa's plastics and yarn units sell mostly to Gujarat and Maharashtra, so most of their sales carry IGST.

Intra-state or inter-state: which tax applies when the supplier is in Dadra and Nagar Haveli and Daman and Diu?

When a Silvassa plastics unit sells crates to a dairy in Daman, supplier and place of supply are both in Dadra and Nagar Haveli and Daman and Diu, so the invoice carries CGST and UTGST. When the unit ships to a buyer in Vapi, the place of supply moves to Gujarat and the whole tax becomes IGST; the same holds when the unit supplies a trader in Chandigarh, because Chandigarh has its own code, 04.

SalePlace of supplyTax at 18%Tax on ₹2,40,000
A Silvassa plastics unit sells crates to a dairy in DamanDadra and Nagar Haveli and Daman and Diu (26)CGST 9% + UTGST 9%₹21,600 + ₹21,600
The unit ships to a buyer in VapiGujarat (24)IGST 18%₹43,200
The unit supplies a trader in ChandigarhChandigarh (04)IGST 18%₹43,200
Assumes an 18% rate on a taxable value of ₹2,40,000 for DNH and Daman and Diu; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Dadra and Nagar Haveli and Daman and Diu?

No. Dadra and Nagar Haveli and Daman and Diu does not levy professional tax on salaries, as notified; check the current rules with the state's tax department before you rely on it. In SimpleERP payroll, the Professional Tax deduction starts at zero, so a Dadra and Nagar Haveli and Daman and Diu payslip carries none unless you set an amount. The salary breakup calculator lists the answer for all 36 codes.

How SimpleERP reads the state from a GSTIN

You never type 26 or Dadra and Nagar Haveli and Daman and Diu on an invoice: SimpleERP takes both from the customer's GSTIN and works out the rest.

  • The state fills from the first two characters of the GSTIN: type 26AAACL1234A1ZB and SimpleERP shows Dadra and Nagar Haveli and Daman and Diu (26) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Gujarat buyer fills Gujarat (24); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your DNH and Daman and Diu branch and carries CGST and SGST, or IGST.
  • SimpleERP names the state half SGST by default; rename the component to UTGST once in Settings for a Dadra and Nagar Haveli and Daman and Diu branch.

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

For a DNH and Daman and Diu branch, the billing editor picks CGST and SGST or IGST per line from the place of supply.

Sources

FAQ

Questions, answered

What is the GST state code for Dadra and Nagar Haveli and Daman and Diu?

Dadra and Nagar Haveli and Daman and Diu uses GST state code 26. Every GSTIN registered in Silvassa, Daman or Diu starts with 26. Code 25, the old Daman and Diu code, is no longer used for new registrations.

Is code 26 used for SGST or UTGST?

UTGST. The merged territory has no legislature, so a sale within it carries CGST and UTGST at half the rate each. A sale from Silvassa to Daman is local, even though Gujarat lies between them.

Which code do I use for a customer in Dadra and Nagar Haveli and Daman and Diu?

Use 26 for a buyer whose GSTIN starts with 26, or an unregistered buyer receiving the goods in Silvassa, Daman or Diu. A buyer in Vapi has 24 and one in Mumbai has 27, so those sales carry IGST.

Does SimpleERP need me to pick DNH and Daman and Diu by hand?

No. SimpleERP reads 26 from the customer's GSTIN and fills the state, then picks the intra-state or IGST rate per line. Its state half is named SGST by default; rename the component to UTGST once in Settings so your Silvassa invoices print UTGST.

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