{"id":7832,"date":"2025-07-15T09:24:12","date_gmt":"2025-07-15T09:24:12","guid":{"rendered":"https:\/\/lemonn.co.in\/blog\/?post_type=glossary&#038;p=7832"},"modified":"2025-07-15T09:24:13","modified_gmt":"2025-07-15T09:24:13","slug":"gst-state-codes","status":"publish","type":"glossary","link":"https:\/\/lemonn.co.in\/blog\/glossary\/gst-state-codes\/","title":{"rendered":"GST State Codes"},"content":{"rendered":"<ul class=\"wp-block-list\">\n<li>These are <strong>2-digit numbers<\/strong> assigned to each State and Union Territory (UT) in India.<\/li>\n\n\n\n<li>They form the <strong>first two digits<\/strong> of your <strong><a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/gstin\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>GSTIN<\/a><\/strong>, showing where you&#x2019;re registered.<\/li>\n\n\n\n<li>Knowing your state code helps determine if a transaction is <strong>intra-state (C<a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/gst\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>GST<\/a>+SGST)<\/strong> or <strong>inter-state (<a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/what-is-igst\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>IGST<\/a>)<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"complete-list-of-gst-state-ut-codes-2025\" class=\"wp-block-heading\">Complete List of GST State &amp; UT Codes (2025)<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Code<\/th><th>State \/ Union Territory<\/th><\/tr><\/thead><tbody><tr><td>01<\/td><td>Jammu &amp; Kashmir<\/td><\/tr><tr><td>02<\/td><td>Himachal Pradesh<\/td><\/tr><tr><td>03<\/td><td>Punjab<\/td><\/tr><tr><td>04<\/td><td>Chandigarh<\/td><\/tr><tr><td>05<\/td><td>Uttarakhand<\/td><\/tr><tr><td>06<\/td><td>Haryana<\/td><\/tr><tr><td>07<\/td><td>Delhi<\/td><\/tr><tr><td>08<\/td><td>Rajasthan<\/td><\/tr><tr><td>09<\/td><td>Uttar Pradesh<\/td><\/tr><tr><td>10<\/td><td>Bihar<\/td><\/tr><tr><td>11<\/td><td>Sikkim<\/td><\/tr><tr><td>12<\/td><td>Arunachal Pradesh<\/td><\/tr><tr><td>13<\/td><td>Nagaland<\/td><\/tr><tr><td>14<\/td><td>Manipur<\/td><\/tr><tr><td>15<\/td><td>Mizoram<\/td><\/tr><tr><td>16<\/td><td>Tripura<\/td><\/tr><tr><td>17<\/td><td>Meghalaya<\/td><\/tr><tr><td>18<\/td><td>Assam<\/td><\/tr><tr><td>19<\/td><td>West Bengal<\/td><\/tr><tr><td>20<\/td><td>Jharkhand<\/td><\/tr><tr><td>21<\/td><td>Odisha<\/td><\/tr><tr><td>22<\/td><td>Chhattisgarh<\/td><\/tr><tr><td>23<\/td><td>Madhya Pradesh<\/td><\/tr><tr><td>24<\/td><td>Gujarat<\/td><\/tr><tr><td>25<\/td><td>Daman &amp; Diu<\/td><\/tr><tr><td>26<\/td><td>Dadra &amp; Nagar Haveli and Daman &amp; Diu<\/td><\/tr><tr><td>27<\/td><td>Maharashtra<\/td><\/tr><tr><td>28<\/td><td>Andhra Pradesh (Old)<\/td><\/tr><tr><td>29<\/td><td>Karnataka<\/td><\/tr><tr><td>30<\/td><td>Goa<\/td><\/tr><tr><td>31<\/td><td>Lakshadweep<\/td><\/tr><tr><td>32<\/td><td>Kerala<\/td><\/tr><tr><td>33<\/td><td>Tamil Nadu<\/td><\/tr><tr><td>34<\/td><td>Puducherry<\/td><\/tr><tr><td>35<\/td><td>Andaman &amp; Nicobar Islands<\/td><\/tr><tr><td>36<\/td><td>Telangana<\/td><\/tr><tr><td>37<\/td><td>Andhra Pradesh (New &#x2013; post-bifurcation)<\/td><\/tr><tr><td>38<\/td><td>Ladakh<\/td><\/tr><tr><td>97<\/td><td>Other Territory<\/td><\/tr><tr><td>99<\/td><td>Central Jurisdiction<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Note:<\/em> Code <strong>26<\/strong> now covers both Dadra &amp; Nagar Haveli as well as Daman &amp; Diu (merged UTs) after Jan 2020.<\/p>\n\n\n\n<h2 id=\"what-is-gst-jurisdiction\" class=\"wp-block-heading\">What is GST Jurisdiction?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Refers to the specific <strong>zone, commissionerate, division, and range<\/strong> office that oversees your GST account.<\/li>\n\n\n\n<li>Jurisdiction is automatically assigned based on your turnover and location:\n<ul class=\"wp-block-list\">\n<li>Turnover &lt; &#8377;1.5&#8239;Cr &rarr; mostly under <strong>State<\/strong> administration (90% state, 10% central)<\/li>\n\n\n\n<li>Turnover &gt; &#8377;1.5&#8239;Cr &rarr; split 50:50 between <strong>State &amp; Union<\/strong> administrations.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Each level (zone &#x2192; commissionerate &#x2192; division &#x2192; range) must be correctly assigned for <strong>compliance, return filing, and audits<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"how-to-find-your-gst-jurisdiction\" class=\"wp-block-heading\">How to Find Your GST Jurisdiction<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>On your GST certificate (REG-06)<\/strong> &#x2013; it shows your allotted state and central jurisdiction.<\/li>\n\n\n\n<li><strong>CBIC portal<\/strong> &#x2013; use the &#x201C;Know Your Jurisdiction&#x201D; tool for central offices.<\/li>\n\n\n\n<li><strong>State <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tax\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>tax<\/a> department websites<\/strong> &#x2013; they list ward, circle, and range offices for GST.<\/li>\n\n\n\n<li><strong>GST portal<\/strong> &#x2013; input your GSTIN to view your jurisdiction.<\/li>\n<\/ol>\n\n\n\n<h2 id=\"why-this-matters\" class=\"wp-block-heading\">Why This Matters<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Correct invoicing &amp; e-invoicing<\/strong>: wrong state code can lead to incorrect tax (CGST vs IGST).<\/li>\n\n\n\n<li><strong>Accurate return filing<\/strong>: ensures your GSTIN details match, avoiding ITC mismatches.<\/li>\n\n\n\n<li><strong>Timely communications<\/strong>: from the proper tax office for notices and audits.<\/li>\n\n\n\n<li><strong>Eligibility in schemes<\/strong>: some incentives depend on jurisdiction.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"conclusion\" class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>The <strong>first two digits<\/strong> of your GSTIN reveal your state or UT via the <strong>GST state code<\/strong>, and your <strong>jurisdiction<\/strong> defines the GST office responsible for you. Both are critical for ensuring <strong>compliance, accurate taxation, and smooth operations<\/strong> under GST.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Complete List of GST State &amp; UT Codes (2025) Code State \/ Union Territory 01 Jammu &amp; 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 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"menu_order":0,"template":"","meta":{"footnotes":""},"class_list":["post-7832","glossary","type-glossary","status-publish","hentry"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7832","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/users\/9"}],"version-history":[{"count":1,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7832\/revisions"}],"predecessor-version":[{"id":7833,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7832\/revisions\/7833"}],"wp:attachment":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/media?parent=7832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}