When you establish a business in India—whether in the tech corridors of Karnataka or the bustling markets of West Bengal—you must comply with GST (Goods and Services Tax). One of the most overlooked yet critical aspects of GST is the State Code.
Have you ever checked the first two digits of your GSTIN (Goods and Services Tax Identification Number)? These digits represent your home State or Union Territory (UT). For example, 19 represents West Bengal and 29 represents Karnataka.
The GST State Code is more than just a number. It ensures accurate registration, smooth invoicing, correct jurisdiction allocation, and hassle-free tax compliance. Let us understand the concept in detail.
What is the GST State Code?
Every State and Union Territory in India has a unique numeric code called the GST State Code.
- These codes are two digits long.
- They are the first two digits of GSTIN.
- They signify the location of registration of a business.
For instance:
- 02 = Himachal Pradesh
- 07 = Delhi
- 33 = Tamil Nadu
If a GSTIN begins with 07, the taxpayer has registered in Delhi. So, GSTIN 07AAXXX1234A1Z5 belongs to Delhi jurisdiction.
GST State Code List in India (2025 Updated)
| State Name | GST State Code |
| Jammu & Kashmir | 01 |
| Himachal Pradesh | 02 |
| Punjab | 03 |
| Chandigarh | 04 |
| Uttarakhand | 05 |
| Haryana | 06 |
| Delhi | 07 |
| Rajasthan | 08 |
| Uttar Pradesh | 09 |
| Bihar | 10 |
| Sikkim | 11 |
| Arunachal Pradesh | 12 |
| Nagaland | 13 |
| Manipur | 14 |
| Mizoram | 15 |
| Tripura | 16 |
| Meghalaya | 17 |
| Assam | 18 |
| West Bengal | 19 |
| Jharkhand | 20 |
| Odisha | 21 |
| Chhattisgarh | 22 |
| Madhya Pradesh | 23 |
| Gujarat | 24 |
| Daman & Diu | 25 |
| Dadra & Nagar Haveli | 26 |
| Maharashtra | 27 |
| Andhra Pradesh (Old) | 28 |
| Karnataka | 29 |
| Goa | 30 |
| Lakshadweep | 31 |
| Kerala | 32 |
| Tamil Nadu | 33 |
| Puducherry | 34 |
| Andaman &Nicobar Islands | 35 |
| Telangana | 36 |
| Andhra Pradesh (New) | 37 |
| Ladakh (New) | 38 |
| Other Territory | 97 |
| Centre Jurisdiction | 99 |
Why is GST State Code Important?
The GST State Code plays a vital role in compliance. Here’s why it matters:
1. GST REGISTRATION:
When registering for GST, you must provide the correct State code. The GSTIN you receive will always begin with this code.
For example:
- A business in Tamil Nadu → GSTIN starts with 33.
- A business in Delhi → GSTIN starts with 07.
If you enter a wrong State code, your registration may get rejected or allotted to the wrong jurisdiction.
2. GST INVOICING & E-INVOICING:
Every invoice under GST must include the buyer’s and seller’s GSTIN. The State code determines the Place of Supply.
- Intrastate supply → CGST + SGST
- Interstate supply → IGST
Example:
- Seller in Maharashtra (27) sells to buyer in Karnataka (29).
- Since the codes differ, it is an interstate transaction → IGST applies.
- If wrongly coded, the seller may charge CGST+SGST instead, leading to compliance issues.
3. GST RETURNS (GSTR-1 & GSTR-3B):
While filing returns, details of B2B invoices must be reported with correct GSTINs. If the State code is wrong:
- The wrong buyer may receive Input Tax Credit (ITC).
- The rightful buyer may lose credit.
- This can cause disputes and penalties.
4. JURISDICTION ALLOCATION:
The GST State code also determines jurisdictional control—whether under State or Central tax authorities.
Classification of GST Jurisdictions
Jurisdiction in GST means the tax authority responsible for assessment and control. It is divided into:
- State Jurisdiction – Controlled by State administration.
- Central Jurisdiction – Controlled by the Central Board of Indirect Taxes and Customs (CBIC).
ALLOCATION AS PER CGST CIRCULAR NO. 21/2017:
- Turnover below ₹1.5 crore → 90% under State, 10% under Centre.
- Turnover above ₹1.5 crore → 50% under State, 50% under Centre.
This ensures fair distribution of taxpayers between State and Central authorities.
Hierarchy of Jurisdiction
GST jurisdictions follow this hierarchy (from large to small):
- Zone
- Commissionerate
- Division Office
- Range Office
Every taxpayer is placed in one of these categories.
How to Find GST Jurisdiction?
Finding your jurisdiction is easy and can be done in multiple ways:
1. STATE JURISDICTIONS
- Each State provides a dedicated website.
- For example:
Karnataka taxpayers can visit gstkarnataka.gov.in/Jurisdiction.html to find divisions, wards, and taluks.
2. CENTRAL JURISDICTIONS
The CBIC provides a “Know Your Jurisdiction” tool: cbic-gst.gov.in.
Steps:
- Select your State/UT.
- Choose the applicable Zone.
- Select the Commissionerate.
- Pick the Division.
Select your Range to know your jurisdiction.
3. GST REGISTRATION CERTIFICATE
Your REG-06 Certificate (issued upon registration) contains both Central and State jurisdiction details.
Correcting Wrong Jurisdiction
If you accidentally select the wrong jurisdiction during registration:
- File a request for correction with the State’s IT or administrative cell.
- Once approved, your GSTIN and jurisdiction will be updated.
Common Mistakes with GST State Codes
- Using the wrong code in invoices → Wrong tax applied (IGST vs CGST/SGST).
- Filing GSTR with incorrect GSTINs → ITC mismatch for clients.
- Registering under the wrong jurisdiction → Delays in compliance and assessments.
Avoid these by always verifying the correct GST State code.
Practical Examples of GST State Codes in Use
- Example 1: A seller in Tamil Nadu (33) sells goods to Kerala (32). Since the codes differ → IGST applies.
- Example 2: A supplier in Delhi (07) bills a buyer also in Delhi (07). Since both codes are same → CGST + SGST apply.
- Example 3: An invoice wrongly mentions buyer’s code as Maharashtra (27) instead of Karnataka (29). The system treats it as interstate instead of intrastate, creating compliance errors.
Conclusion
The GST State Code may look like just two digits at the beginning of your GSTIN, but its impact is far-reaching. It determines your State of registration, invoicing accuracy, jurisdiction allocation, and compliance correctness.
Every taxpayer must:
- Use the correct GST State code during registration.
- Verify codes in invoices.
- Ensure accuracy in GST return filing.
In a compliance-heavy environment like GST, even a small mistake in the State code can result in penalties, denial of ITC, and unnecessary disputes. Staying informed about the GST State Code list and jurisdiction is therefore essential for every business in India.
