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GST state codes

GST state code 27: Maharashtra

Maharashtra's GST state code is 27. Auto parts from Pune, powerloom cloth from Bhiwandi and grapes from Nashik are billed from GSTINs that start with 27.

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In short

Maharashtra has GST state code 27, so every GSTIN registered there begins with 27. A local sale carries CGST and SGST; a sale to Gujarat carries IGST. SimpleERP reads 27 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 27 at a glance

FieldValue
State code27
GSTIN prefix27 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesGujarat (24), Karnataka (29), Goa (30)
Sample GSTIN (fictional)27AAACL1234A1Z9
Maharashtra at a glance, as notified; check the GST portal.

Sources: GST portal: state code list (GSTIN format), Maharashtra: professional tax (state tax department). Verified .

What the code 27 means on a GSTIN

A GSTIN has 15 characters. Take the sample 27AAACL1234A1Z9, a made-up number with a valid check character. 27 is the state code for Maharashtra. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Maharashtra. Z is the same on almost every GSTIN, while 9 is a check character worked out from the first 14, so a single wrong digit in 27AAACL1234A1Z9 fails the check.

Maharashtra borders six states and a union territory: Gujarat, Madhya Pradesh, Chhattisgarh, Telangana, Karnataka, Goa and Dadra and Nagar Haveli and Daman and Diu. A Kolhapur foundry supplying castings to Belagavi, an hour away in Karnataka, bills IGST because the buyer's GSTIN starts with 29.

Intra-state or inter-state: which tax applies when the supplier is in Maharashtra?

When a Kolhapur foundry sells castings to a pump maker in Pune, supplier and place of supply are both in Maharashtra, so the invoice carries CGST and SGST. When the foundry supplies a machine shop in Surat, the place of supply moves to Gujarat and the whole tax becomes IGST; the same holds when the foundry ships to a unit in Silvassa, because Dadra and Nagar Haveli and Daman and Diu has its own code, 26.

SalePlace of supplyTax at 18%Tax on ₹4,20,000
A Kolhapur foundry sells castings to a pump maker in PuneMaharashtra (27)CGST 9% + SGST 9%₹37,800 + ₹37,800
The foundry supplies a machine shop in SuratGujarat (24)IGST 18%₹75,600
The foundry ships to a unit in SilvassaDadra and Nagar Haveli and Daman and Diu (26)IGST 18%₹75,600
Assumes an 18% rate on a taxable value of ₹4,20,000 for Maharashtra; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Maharashtra?

Yes. Maharashtra levies professional tax on salaries, as notified; check the current slabs with the Maharashtra tax department before you deduct it, since this page lists no Maharashtra slab amounts. In SimpleERP payroll, Professional Tax is a fixed deduction on the payslip that starts at zero, so you enter the Maharashtra amount once.

How SimpleERP reads the state from a GSTIN

You never type 27 or Maharashtra 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 27AAACL1234A1Z9 and SimpleERP shows Maharashtra (27) 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 Maharashtra branch and carries CGST and SGST, or IGST.

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

For a Maharashtra 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 Maharashtra?

Maharashtra uses GST state code 27. Every GSTIN registered in Maharashtra, from Mumbai and Pune to Nagpur and Kolhapur, starts with 27. Code 26, just before it, is the union territory on its north-west border.

Is code 27 used for SGST or UTGST?

SGST. Maharashtra is a state, so a sale within it carries CGST and SGST at half the rate each. Silvassa, next door, is in a union territory that charges UTGST on its own local sales; a Maharashtra sale to it carries IGST.

Which code do I use for a customer in Maharashtra?

The code at the start of the buyer's GSTIN: 27 for Maharashtra, 29 for Belagavi or Bengaluru, 24 for Surat. For a buyer without a GSTIN, use the state where the goods are delivered.

Does SimpleERP need me to pick Maharashtra by hand?

No. A Pune business on SimpleERP enters the buyer's GSTIN once; the state fills from the 27 or 29 at the start, and each invoice line carries CGST and SGST or IGST to match. Only buyers with no GSTIN need the state picked.

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