GST knowledge

GST state codes

Every GSTIN opens with a two-digit state code. Use the list below to decode it, or open a state for its GST search and format notes.

GST state code list (37 codes)

How to use the state code

Read the first two characters of a GSTIN and match them against the list above. If the code does not match the state the supplier claims to operate from, ask why before you accept the invoice — it usually means a different branch registration, but it can also signal a copied number. The remaining characters are explained on the GSTIN format page.

Frequently asked questions

What is the GST state code?

It is the two-digit number at the start of a GSTIN that identifies the state or union territory where the registration was granted.

What is GST state code 27?

27 is Maharashtra. A GSTIN beginning with 27 was issued by the Maharashtra jurisdiction.

Why do some codes look missing?

Codes such as 25 and 28 were retired when states and union territories were merged or reorganised, so the sequence has gaps.

Does the state code tell me where the business operates?

It tells you where that particular registration sits. A company operating in several states holds a separate GSTIN, with a different state code, in each of them.