GST State Codes List in India – Complete Guide with Updated GST Codes & FAQs

Understanding GST State Codes in India is essential for businesses, tax professionals, accountants, and entrepreneurs dealing with Goods and Services Tax (GST). Whether you are registering for GST, filing returns, generating invoices, or verifying GSTIN details, GST State Codes play a crucial role in ensuring accurate compliance.

In this comprehensive guide, we explain what GST State Codes are, why they are important, how they are used in GSTIN, and provide a complete GST State Codes List along with frequently asked questions (FAQs).

What Are GST State Codes?

GST State Codes are unique two-digit numerical codes assigned to every Indian state and union territory under the GST system. These codes are based largely on the earlier Census State Codes and are used to identify the state or UT where a business is registered under GST.

Each GST-registered taxpayer receives a GSTIN (Goods and Services Tax Identification Number), and the first two digits of the GSTIN represent the GST State Code.

Example:

If a GSTIN starts with 27, it indicates the taxpayer is registered in Maharashtra.

Why Are GST State Codes Important?

GST State Codes are critical for accurate GST compliance and documentation. Here’s why they matter:

1. GST Registration

While applying for GST registration, selecting the correct GST State Code ensures your application is mapped to the right jurisdiction.

2. GSTIN Structure

The GSTIN consists of 15 characters, and the first two digits denote the state code, making it easy to identify the registration state.

3. Invoice Generation

GST State Codes help determine whether a transaction is intra-state (CGST + SGST) or inter-state (IGST).

4. Return Filing

Correct state codes prevent errors during GSTR-1, GSTR-3B, and other GST filings.

5. E-Way Bill Compliance

GST State Codes are mandatory when generating E-Way Bills for goods transportation.

Structure of GSTIN Explained

A GSTIN (Goods and Services Tax Identification Number) is a 15-character alphanumeric code:

Example GSTIN:

27ABCDE1234F1Z5
Here, 27 = Maharashtra GST State Code

Complete GST State Codes List in India (Updated)

Below is the official GST State Codes List applicable across India:

 Download GST State Code List PDF

You can download the full list of state-wise GST codes in PDF format here:
 Download GST State Code List (PDF)

GST State Codes for Union Territories

Union Territories have separate GST State Codes, similar to states:

• 04 – Chandigarh
• 26 – Dadra and Nagar Haveli
• 25 – Daman and Diu
• 31 – Lakshadweep
• 34 – Puducherry
• 35 – Andaman and Nicobar Islands
• 38 – Ladakh

How GST State Codes Affect Tax Calculation

GST State Codes determine the type of tax applicable:

Intra-State Supply

If supplier and recipient are in the same state (same GST State Code):

• CGST + SGST applicable

Inter-State Supply

If supplier and recipient are in different states (different GST State Codes):

• IGST applicable

Correct use of GST State Codes ensures accurate tax liability.

Common Mistakes Related to GST State Codes

Businesses often face GST notices due to simple mistakes such as:

• Selecting the wrong GST State Code during registration
• Mentioning incorrect state codes on invoices
• Confusion between old and new Andhra Pradesh codes
• Errors in E-Way Bill generation

Working with a professional GST consultant helps avoid such issues.

GST Registration & Compliance Support by Legal Hub India

At Legal Hub India, we provide end-to-end GST services, including:

• GST Registration
• GST Return Filing
• GST Amendment & Cancellation
• GST Notices & Compliance
• E-Way Bill Support
• GST Advisory for Businesses

Our experts ensure accurate state code selection and error-free compliance.

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• Experienced GST Professionals
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Frequently Asked Questions (FAQs)

1. What is a GST State Code?

A GST State Code is a two-digit numeric code used to identify the state or union territory of GST registration.

2. Where can I find the GST State Code in GSTIN?

The first two digits of the GSTIN represent the GST State Code.

3. Is GST State Code mandatory?

Yes, GST State Codes are mandatory for registration, invoicing, return filing, and E-Way Bills.

4. Can a business have multiple GST State Codes?

Yes, if a business operates in multiple states, it must obtain separate GST registrations for each state.

5. What is the GST State Code for Maharashtra?

The GST State Code for Maharashtra is 27.

6. What is the GST State Code for Delhi?

Delhi’s GST State Code is 07.

7. Why does Andhra Pradesh have two GST codes?

• 28 – Old Andhra Pradesh
• 37 – New Andhra Pradesh (post bifurcation)

8. What happens if I use the wrong GST State Code?

Using the wrong code may result in incorrect tax payment, return rejection, penalties, or GST notices.

9. Is Ladakh assigned a separate GST State Code?

Yes, Ladakh has GST State Code 38.

10. Who can help with GST compliance and state code issues?

A professional GST consultant like Legal Hub India can assist with complete GST compliance.

Conclusion

The GST State Codes List is a fundamental aspect of India’s GST framework. Whether you are registering for GST, issuing invoices, or filing returns, understanding and using the correct GST State Code is crucial for smooth compliance and avoiding penalties.

For expert assistance with GST Registration, GST State Codes, and GST Compliance, trust Legal Hub India—your reliable partner in legal and tax services.