- These are 2-digit numbers assigned to each State and Union Territory (UT) in India.
- They form the first two digits of your GSTIN, showing where you’re registered.
- Knowing your state code helps determine if a transaction is intra-state (CGST+SGST) or inter-state (IGST).
Complete List of GST State & UT Codes (2025)
| Code | State / Union Territory |
|---|---|
| 01 | Jammu & Kashmir |
| 02 | Himachal Pradesh |
| 03 | Punjab |
| 04 | Chandigarh |
| 05 | Uttarakhand |
| 06 | Haryana |
| 07 | Delhi |
| 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 |
| 25 | Daman & Diu |
| 26 | Dadra & Nagar Haveli and Daman & Diu |
| 27 | Maharashtra |
| 28 | Andhra Pradesh (Old) |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshadweep |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Puducherry |
| 35 | Andaman & Nicobar Islands |
| 36 | Telangana |
| 37 | Andhra Pradesh (New – post-bifurcation) |
| 38 | Ladakh |
| 97 | Other Territory |
| 99 | Central Jurisdiction |
Note: Code 26 now covers both Dadra & Nagar Haveli as well as Daman & Diu (merged UTs) after Jan 2020.
What is GST Jurisdiction?
- Refers to the specific zone, commissionerate, division, and range office that oversees your GST account.
- Jurisdiction is automatically assigned based on your turnover and location:
- Turnover < ₹1.5 Cr → mostly under State administration (90% state, 10% central)
- Turnover > ₹1.5 Cr → split 50:50 between State & Union administrations.
- Each level (zone → commissionerate → division → range) must be correctly assigned for compliance, return filing, and audits.
How to Find Your GST Jurisdiction
- On your GST certificate (REG-06) – it shows your allotted state and central jurisdiction.
- CBIC portal – use the “Know Your Jurisdiction” tool for central offices.
- State tax department websites – they list ward, circle, and range offices for GST.
- GST portal – input your GSTIN to view your jurisdiction.
Why This Matters
- Correct invoicing & e-invoicing: wrong state code can lead to incorrect tax (CGST vs IGST).
- Accurate return filing: ensures your GSTIN details match, avoiding ITC mismatches.
- Timely communications: from the proper tax office for notices and audits.
- Eligibility in schemes: some incentives depend on jurisdiction.
Conclusion
The first two digits of your GSTIN reveal your state or UT via the GST state code, and your jurisdiction defines the GST office responsible for you. Both are critical for ensuring compliance, accurate taxation, and smooth operations under GST.
