GST State Code List 2026: State-Wise Codes and Jurisdiction

A GST State Code is a two-digit numeric code assigned to every State and Union Territory under GST. It forms the first two digits of the GSTIN and determines the location of registration, type of tax (CGST/SGST or IGST), and reporting requirements.

For example, 27 = Maharashtra, 29 = Karnataka, 07 = Delhi.

Key Takeaways

• The first two digits of every GSTIN represent the GST State Code.
• GST State Code determines whether a supply is intra-state (CGST+SGST) or inter-state (IGST).
• Each State/UT requires a separate GST registration with a unique GSTIN.
• Incorrect state code in invoices or returns can lead to wrong tax payment, ITC mismatch, or IRN rejection.
• GST jurisdiction (State or Central) determines which officer administers your registration.

What is the GST State Code?

Under GST, every State and Union Territory is assigned a unique two-digit code based on the 2011 Census State Code framework, adopted for GST purposes.

The GST State Code:

• Forms the first two digits of GSTIN
• Identifies the state of registration
• Helps determine the place of supply logic
• Is used in GST registration, invoicing, returns, and e-invoicing

Example

GSTIN: 07AAXXX1234A1Z5

• 07 → Delhi State Code
• Next 10 digits → PAN
• 13th digit → Entity number
• 14th digit → Default “Z”
• 15th digit → Checksum

Complete List of GST State Codes

Here is the full list of GST state and union territory codes in India:

Code 25 (Daman & Diu) is discontinued after the 2020 merger.
Code 97 is used for UN bodies / notified persons.
Code 99 applies to foreign entities registered under GST (OIDAR etc.).

What are the Uses of the GST State Code?

1. GST Registration

Each state requires separate registration.

• Multiple branches in different states = multiple GSTINs.
• First two digits of GSTIN always reflect the state code.
   

2. GST Invoice & E-Invoicing

State code determines:

• Place of supply validation
• Whether IGST or CGST+SGST applies
• IRN validation on e-invoice portal

Incorrect state code can result in

• Wrong tax type charged
• ITC going to wrong recipient
• IRN rejection or cancellation
   

3. GSTR-1 / IFF Reporting

While reporting B2B invoices:

• GSTIN auto-validates state code logic.
• Wrong state code can misdirect ITC in GSTR-2A/2B.
• Errors may not always be system-blocked (unless e-invoice driven).
   

4. Determining Type of Supply

Example:
Supplier GSTIN begins with 29 (Karnataka)
Place of Supply = 27 (Maharashtra)
Inter-state → IGST applicable

Classification of GST Jurisdictions

GST Jurisdiction refers to the tax authority (Central or State) that administers your GST registration.

Every GSTIN is assigned:

• A State Jurisdiction - Administered by the respective State tax department.
• A Central Jurisdiction - Administered by CBIC.

Both authorities have powers under GST law.

As per the CGST Circular no. 21/2017 dated 20th September 2017, there is a prescribed manner in which the Central and State jurisdictions are demarcated. 

Taxpayers with turnover up to ₹1.5 crore:

• 90% → State
• 10% → Centre

Taxpayers above ₹1.5 crore:

• 50% → State
• 50% → Centre

Allocation is done through computerised stratified random sampling at the state level.

Accordingly, the jurisdictions under GST are classified into the following levels, in the order of their hierarchy and size: Zone → Commissionerate → Division → Range

How to Find or Search for GST Jurisdiction?

There are more than one way of finding out jurisdiction for a particular GSTIN or taxpayer. 

While applying for GST registration, the taxpayer has to be careful in declaring the correct and complete address of the place of business. It is crucial information to determine the jurisdiction accurately while declaring it in the GST registration application and helps avoid inconveniences later on. 

Searching State Jurisdictions in GST

Before obtaining GST registration, the taxpayer may have to identify the respective State jurisdiction. The taxpayers have to refer to the respective State commercial tax or VAT or Sales tax website for searching the ward and circle to determine the State jurisdiction of the department.

For instance, let us take an example of searching for jurisdiction in the State of Karnataka. Upon searching for ‘Karnataka GST jurisdiction’ in the web browser, we can find the website http://gstkarnataka.gov.in/Jurisdiction.html.

The divisions, groups, wards, districts and taluks are listed down in a systematic manner. 

Likewise, other States also have dedicated websites and webpages hosted with this information.

Searching Central Jurisdictions in GST

Use the Know Your Jurisdiction facility on the CBIC GST portal.

Steps:

1. Select State
2. Select Zone
3. Select Commissionerate
4. Select Division
5. Identify Range

How to get the Contact Details of the GST Jurisdictional Officer?

You can find the contact details of the GST Jurisdictional Officer by visiting the official GST portal of the respective state or union territory.

How to Correct a Wrongly Informed GST Jurisdiction?

If the taxpayer had selected the wrong jurisdiction while applying for the GST registration, one can get it corrected. A separate submission of request to change the details of jurisdiction must be made before the administrative or IT cell of the respective State for the changes.

Where do we need State Code in GST?

Every taxpayer under GST must take note of correct GST State codes for each State and Union Territory as it is used widely in various GST compliance and adjudication. State code GST is relevant for the following primary reasons:

(1) GST registration

Accurate and complete details must be entered by the applicant to obtain a valid GST registration. One such crucial information is the state and central jurisdictions for primary place of business. The information given by the taxpayer is verified by the officer. Thereafter, the applicant is allotted a GSTIN containing the relevant GST State code.

(2) GST invoice and e-Invoicing

GST state code becomes relevant for accurate invoicing and e-invoicing under GST. Valid GSTINs of buyer, seller and consignee contain the relevant state codes which are used to identify the place of supply of such sale. Eventually, place of supply decides type of GST to be charged based on whether it’s an interstate or intrastate sale.

Suppose, a seller mentions buyer’s GSTIN with a wrong GST state code on the invoice. Then, it may lead to wrong charge of IGST instead of CGST and SGST or vice versa with an incorrect place of supply being picked up.

If the seller happens to comply with e-invoicing by law, it can lead to cancellation of IRN due to incorrect state code GST and the need to raise invoice once again.

(3) GSTR-1 and GSTR-3B return reporting

Regular taxpayers must report B2B invoice details, including GSTIN, in the GSTR-1/IFF filed monthly or quarterly. These details are passed on to the respective GSTR-2A/GSTR-2B of the buyers, based on the GSTIN.

There is no mechanism or validation on the GST portal to confirm if a tax invoice bearing a particular buyer’s GSTIN is entered correctly in GSTR-1/IFF, unless it gets auto-populated from the e-invoice portal. Hence, if the seller erroneously mentions the wrong GST State code while entering GSTIN in invoice information in GSTR-1/IFF, the wrong person or GSTIN may end up finding tax credit in GSTR-2A/2B instead of the rightful buyer.