GST state codes

The first two digits of every GSTIN are the code of the state or union territory it was registered in. If a supplier says they are in one state and their GSTIN starts with another state's code, that is the first question to ask.

Check a GSTIN free Verification by state

All current codes

Code	State or union territory	Type
01	Jammu and Kashmir	Union territory
02	Himachal Pradesh	State
03	Punjab	State
04	Chandigarh	Union territory
05	Uttarakhand	State
06	Haryana	State
07	Delhi	Union territory
08	Rajasthan	State
09	Uttar Pradesh	State
10	Bihar	State
11	Sikkim	State
12	Arunachal Pradesh	State
13	Nagaland	State
14	Manipur	State
15	Mizoram	State
16	Tripura	State
17	Meghalaya	State
18	Assam	State
19	West Bengal	State
20	Jharkhand	State
21	Odisha	State
22	Chhattisgarh	State
23	Madhya Pradesh	State
24	Gujarat	State
26	Dadra and Nagar Haveli and Daman and Diu	Union territory
27	Maharashtra	State
29	Karnataka	State
30	Goa	State
31	Lakshadweep	Union territory
32	Kerala	State
33	Tamil Nadu	State
34	Puducherry	Union territory
35	Andaman and Nicobar Islands	Union territory
36	Telangana	State
37	Andhra Pradesh	State
38	Ladakh	Union territory
97	Other TerritoryUsed for registrations in territory outside any state, such as offshore areas.	Special code
99	Centre JurisdictionUsed for registrations under the Centre’s own jurisdiction.	Special code

Codes no longer issued

Worth knowing, because a number beginning with one of these on a recent document is a warning sign.

25	Daman and DiuDiscontinued after Daman and Diu merged with Dadra and Nagar Haveli in January 2020. The merged territory uses 26. A current invoice carrying a GSTIN that begins 25 deserves a question.
28	Andhra Pradesh (before 2014)The undivided state. After the 2014 bifurcation Telangana took 36 and Andhra Pradesh took 37, so registrations issued now begin 37.

Questions

What are the first two digits of a GSTIN?

The state code of the state or union territory where the business is registered. A business registered in more than one state has a separate GSTIN in each, each starting with that state’s code.

What do the other thirteen characters mean?

Characters three to twelve are the holder’s PAN. The thirteenth counts registrations under that PAN in the same state, the fourteenth is Z by default, and the fifteenth is a check digit computed from the other fourteen, which is how an invented GSTIN can be caught with certainty.

Does a correct state code mean a GSTIN is genuine?

No. It only tells you which state the number claims. The check digit tells you whether it is well formed, and neither proves the registration exists or is active. Our free checker runs the arithmetic and looks the identifier up in an independent corporate register.