Last updated on April 23rd, 2021
State Code is a numerical code assigned to each state and union territory for easier identification. The GST Portal accepts the codes from the defined list of State Codes only. Thus, you must identify the correct GST State Code.
When is 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:
- GSTIN– The first two digits of the GST Identification Number denotes the State Code of the state in which the taxpayer has obtained registration.
- 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.
List of GST State Codes
| State Name | State Code |
| Andhra Pradesh | 37 |
| Andaman and Nicobar Islands | 35 |
| Arunachal Pradesh | 12 |
| Assam | 18 |
| Bihar | 10 |
| Chandigarh | 04 |
| Chhattisgarh | 22 |
| Dadar and Nagar Haveli | 26 |
| Daman and Diu | 25 |
| Delhi | 07 |
| Goa | 30 |
| Gujarat | 24 |
| Haryana | 06 |
| Himachal Pradesh | 02 |
| Jammu and Kashmir | 01 |
| Jharkhand | 20 |
| Karnataka | 29 |
| Kerala | 32 |
| Lakshadweep | 31 |
| Madhya Pradesh | 23 |
| Maharashtra | 27 |
| Manipur | 14 |
| Meghalaya | 17 |
| Mizoram | 15 |
| Nagaland | 13 |
| Odisha | 21 |
| Pondicherry | 34 |
| Punjab | 03 |
| Rajasthan | 08 |
| Sikkim | 11 |
| Tamil Nadu | 33 |
| Telangana | 36 |
| Tripura | 16 |
| Uttar Pradesh | 09 |
| Uttarakhand | 05 |
| West Bengal | 19 |
| Other Territory | 97 |
FAQs
I am an Exporter. Which State Code should I enter in GST Return?
An exporter supplies goods or services outside India. The Place of Supply would be the location of the buyer. Since the buyer is located outside India, the exporter should select GST State Code 97 – Other Territory to enter details in GST Return.
Hey @HarshitShah
Goods/sectors that are out of the GST ambit include alcohol and specified petroleum products like petroleum crude, high-speed diesel, motor spirit, aviation turbine fuel and natural gas. Alcohol for human consumption continues to attract state excise duty and VAT. Tobacco and tobacco-based products attract both excise duty and GST. Taxes such as stamp duty, toll tax, road tax, electricity duty etc. are not part of GST.
Hope this helps!
Hey @HarishMehta
Customs duty and cess as applicable along with IGST+ GST compensation cess. IGST and GST compensation cess shall be paid after adding all customs duty and customs cess to the value of imports.
Hope this helps!