Reference

GST state codes explained

The first two digits of every GSTIN identify the state or union territory of registration.

Every GSTIN begins with a two-digit state code that identifies the state or union territory where the taxpayer is registered. The codes follow the census state codes: 27 is Maharashtra, 29 is Karnataka, 33 is Tamil Nadu, 36 is Telangana, 37 is Andhra Pradesh, and 07 is Delhi.

The code matters in practice because GST registration is state-wise. A business operating in four states holds four separate GSTINs sharing the same PAN but carrying different state codes. When you receive an invoice, the state code should be consistent with the place of supply the supplier has claimed.

A mismatch is worth questioning. An invoice for goods supplied and delivered within one state, carrying a GSTIN registered in a different state, may indicate the wrong registration was quoted.

You can browse the full code list and open a state-specific search page from the GST state codes directory on this site.

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