List of State Codes under GST

Author
By Sakshi Shah on February 18, 2019

State Code is a numerical code assigned to each state and union territory for easier identification.

When is the State Code used under GST?

Under GST, each State and Union Territory is identified by a unique Code called State Code. It is used in the following cases:

  1. GSTIN– The first two digits of the GST Identification Number denotes the State Code of the state in which the taxpayer has obtained registration.
  2. CGST, SGST, IGST – If the state code of seller is the same as state code of place of supply, CGST and SGST are charged. If the state code of seller is different than state code of place of supply, IGST is charged.

Here is a list of State Codes:

State NameState Code
Andhra Pradesh37
Andaman and Nicobar Islands35
Arunachal Pradesh12
Assam18
Bihar10
Chandigarh04
Chhattisgarh22
Dadar and Nagar Haveli26
Daman and Diu25
Delhi07
Goa30
Gujarat24
Haryana06
Himachal Pradesh02
Jammu and Kashmir01
Jharkhand20
Karnataka29
Kerala32
Lakshadweep31
Madhya Pradesh23
Maharashtra27
Manipur14
Meghalaya17
Mizoram15
Nagaland13
Odisha21
Pondicherry34
Punjab03
Rajasthan08
Sikkim11
Tamil Nadu33
Telangana36
Tripura16
Uttar Pradesh09
Uttarakhand05
West Bengal19
Other Territory97