Complete GST lifecycle on one platform Complete GST lifecycle on one platform
Hyper-automation Hyper-automation
Smart reports & recon Smart reports & recon
Accurate filing Accurate filing

GST State Code List and Jurisdiction

By Annapoorna


Updated on: Jan 3rd, 2024


14 min read

social iconssocial iconssocial iconssocial icons

GST state code and GST jurisdiction are important datapoints for businesses to ensure a hassle-free processing of GST returns, applications, and assessments, and to avail facilities under the law. The government has classified jurisdictions based on geographical region, PIN codes of distinct locations, and distinct districts to make GST registrations easier for businesses and professionals.

A taxpayer must declare the jurisdiction that the place of business is located while applying for the GST registration. Hence, knowing the jurisdiction becomes essential for the taxpayer.


GST State Code List

GST State Code list gives out unique codes assigned by the government to every state and Union Territory. It is represented by numbers serially assigned to every state and Union Territory. For instance, GST state code 27 represents Maharashtra. Whereas, GST state code 29 represents Karnataka. The concept of state code became prominent when GST started in India.

For better context, the GST state code is mentioned in the Goods and Services Tax Identification Number (GSTIN). It is a 15-digit alphanumeric unique identification number provided to every taxpayer registered under the GST law.

The first two digits of any GSTIN represent the GST state code. The GST state code list is used by a taxpayer while registering for GST and entering invoice details in GST Returns in the form of GSTIN.

For example, 10 GST State code in 10AAJCR2207E1Z2 represents a business registered under GST in Bihar. Likewise, following are some more examples:

  • GST state code 19 is for West Bengal
  • GST state code 36 represents Telangana
  • GST state code 33 is for Tamil Nadu
  • Uttar Pradesh has GST state code 09
  • GST state code 23 represents Madhya Pradesh
  • Jharkhand has GST state code 20
  • Punjab has GST state code 03
  • GST state code 21 is for Odisha
  • New GST state code 26* is for merged UTs of Dadra and Nagar Haveli and Daman and Dui

You can use our GSTIN Search Tool to search for a GSTIN before you find out the jurisdiction of the GSTIN.

Pro Tip: Now join lakhs of other businesses and thousands of tax experts who use ClearTax GST Software to file 100% accurate GST returnsTry now 

Find the relevant GST State code for any state/Union Territory/Central Jurisdiction from the comprehensive GST State Code list given below:


* The GST state code for erstwhile UT of Daman and Diu was 25, prior to 26th January 2020.

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.

Classification of GST jurisdictions

Jurisdictions can be the Central jurisdictions and the state jurisdictions. 

State jurisdictions refer to the jurisdictions assessed or coming under the assessment of the respective State administration. Whereas, the Central Jurisdictions are those that are administered by the Centre directly.

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. 

  • As per the guidelines, 90% of the taxpayers whose total turnover falls below Rs.1.5 crore shall vest with the State administration. The remaining 10% shall vest with the Central administration.
  • On the other hand, 50% of the taxpayers having a total turnover of more than Rs.1.5 crore shall vest with the State administration while the remaining 50% shall be taken up by the Centre.

The division of GST taxpayers is computer initiated and done at a state level. Stratified random sampling is adopted for this, taking into account the taxpayer’s geographical location and type of registration.

Accordingly, the jurisdictions under GST are classified into the following levels, in the order of their hierarchy and size:

  • Zone
  • Commissionerates
  • Division offices
  • Range offices

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

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.

GST state jurisdiction

GST State Code List and Jurisdiction

GST state jurisdiction

Searching Central Jurisdictions in GST

Similar to State jurisdiction, the taxpayer must also find out the Central jurisdiction and range in which he may likely fall into. The CBIC has a dedicated website to search for the Central jurisdiction “Know your Jurisdiction” accessible on any browser at the website address:

Step 1: Select your state from the list of states and Union Territories on the screen.

GST State Code List

Step 2: Select the zone by clicking on the applicable zone name.

List of Jurisdictions

Step 3: On selecting the zone, the list of commisionerates will be populated on the screen. Click on the commisionerate applicable to you.

list of commisionerates

Step 4: Next, the list of sub-commissionerates/divisions will appear on the screen. Click on the applicable sub-commisionerate/division.

list of sub-commissionerates/divisions

Step 5: You will get the list of jurisdiction ranges. You can find out more information about the jurisdiction here that is applicable to your business.

list of jurisdiction ranges

Check on the GST registration Certificate

Upon registration, the taxpayer can anytime look back to the certificate issued to him in form REG-06 to know the State and Central jurisdiction. 

GST registration Certificate

Search GSTIN Tool

Any person can use the GST portal facility or alternatively, ClearTax tool to enter the GSTIN and find out the Central and State jurisdiction applicable to the GSTIN. For detailed steps, read our article “Steps to use Search GSTIN Tool”.


How to get the contact details of the GST Jurisdictional Officer?

Visit the website, go to the ‘Services’ tab and click on the ‘User services’ tab. Select the ‘Contacts’ option. Enter the information of your jurisdiction such as Central or State, name of tax official, designation of the official, Commissionerate, Division, and Range. Enter the captcha code and click on the ‘Search’ button.

GST Jurisdictional Officer contact details

Alternatively, instead of selecting ‘Contacts’, one can select the ‘Search Office Address’ option. Select State or Centre as category, choose the State from the drop-down list and enter the pin code. Click on the ‘Search’ button to get the result.

Search Office Address

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.

inline CTA
India’s Fastest and Most Advanced 2B Matching
Maximise ITC claims, use smart validations to correct your data and complete 2B matching in <1 minute

Frequently Asked Questions

How to find state code in GST number?

The first two digits in GST number is the state code GST. For instance, 27 in 27AATFV1462C is GST state code Maharashtra.

What is state code 99 in GST?

99 state code is the central jurisdiction.

When GST was started in India?

GST was implemented in India from 1st July 2017.

What is 03 state code in GST?

03 is the GST state code for Punjab.

What is 05 state code in GST?

05 is the GST state code for Uttarakhand.

What is 06 state code in GST?

06 is the GST state code for Haryana.

What is 07 state code in GST?

07 is the GST state code for Delhi.

What is 08 state code in GST?

08 is the GST state code for Rajasthan.

What is 09 state code in GST?

09 is the GST state code for Uttar Pradesh.

What is 10 state code in GST?

10 is the GST state code for Bihar.

What is 19 state code in GST?

19 is the GST state code for West Bengal.

What is 22 state code in GST?

22 is the GST state code for Chhattisgarh.

What is 23 state code in GST?

23 is the GST state code for Madhya Pradesh.

What is 24 State code in GST?

24 is the GST state code for Gujarat.

Which state GST code is 27?

27 is the GST state code for Maharashtra.

What is 29 State code of GST?

29 is the GST state code for Karnataka.

What is 36 State code in GST?

36 is the GST state code for Telangana.

What is 37 State code in GST?

37 is the GST state code for Andhra Pradesh.

About the Author

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more


Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company PolicyTerms of use


ISO 27001

Data Center


SSL Certified Site

128-bit encryption