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GST state codes — and a GSTIN decoder.

Look up the code for any State or Union Territory, and paste a GSTIN to see which state its first two digits point to and the PAN inside it. The code decides whether an invoice carries CGST and SGST or IGST.

State and UT codes
Search by name or code
CodeState or Union Territory
01Jammu and Kashmir
02Himachal Pradesh
03Punjab
04Chandigarh
05Uttarakhand
06Haryana
07Delhi
08Rajasthan
09Uttar Pradesh
10Bihar
11Sikkim
12Arunachal Pradesh
13Nagaland
14Manipur
15Mizoram
16Tripura
17Meghalaya
18Assam
19West Bengal
20Jharkhand
21Odisha
22Chhattisgarh
23Madhya Pradesh
24Gujarat
25Daman and Diu
26Dadra and Nagar Haveli
27Maharashtra
29Karnataka
30Goa
31Lakshadweep
32Kerala
33Tamil Nadu
34Puducherry
35Andaman and Nicobar Islands
36Telangana
37Andhra Pradesh
38Ladakh
97Other Territory

Source: the GST Council’s 40th meeting agenda (June 2020), read on gstcouncil.gov.in. Dadra and Nagar Haveli and Daman and Diu were merged into one Union Territory in January 2020, and that agenda still lists codes 25 and 26 separately, so confirm on the GST portal which code it expects for that Union Territory. You may also meet code 28 on older Andhra Pradesh documents (current code 37), and codes 96 and 99 for foreign and centre-jurisdiction cases. We did not confirm those three from an official table, so check the portal before relying on them.

GSTIN decoder
Paste a 15-character GSTIN

This splits the GSTIN into its parts. It does not check the last character or confirm that the registration exists. Verify a GSTIN on the GST portal before you claim credit.

Why the code matters on an invoice

If the supplier’s state and the place of supply are the same, the invoice carries CGST and SGST. If they differ, it carries IGST. Comparing the two codes is the quick check. For the arithmetic, use the GST calculator.

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How GST state codes work

Every State and Union Territory has a two-digit GST code. The first two digits of a GSTIN are the code of the State in which the taxpayer is registered, followed by the ten-character PAN, then an entity number, the letter Z and a check character.

The code also appears on invoices, where the supplier's state and the place of supply are shown with their codes. When the two are the same, the supply is within a State and attracts CGST and SGST. When they differ, it is between States and attracts IGST.

A taxpayer registered in more than one State has a separate GSTIN for each State, and the first two digits of each differ. The PAN part is the same.

Worked example: reading a GSTIN

A vendor invoice shows the GSTIN 29ABCDE1234F1Z5 and the place of supply as Maharashtra.

Inputs
First two digits29
PAN insideABCDE1234F
Place of supplyMaharashtra (code 27)
Output
Supplier stateKarnataka (29)
Tax typeIGST, because 29 and 27 differ
Code 29 is Karnataka and code 27 is Maharashtra. The supplier and the place of supply are in different States, so the invoice should carry IGST. An invoice showing CGST and SGST here would be wrong. The GSTIN above is a made-up example.

Common mistakes

Using the recipient state code on the supplier line
The supplier line takes the supplier's GSTIN and state. The place of supply is a separate field and can be a different State.
Using an old code
Codes have changed after reorganisations of States and Union Territories. Check the current code on the GST portal when a code looks unfamiliar.
Treating a well-formed GSTIN as a valid registration
A number can have the right shape and still be cancelled or not exist. Verify the GSTIN on the portal before you claim input tax credit.
Mixing CGST and SGST with IGST on one invoice line
A single supply is either within a State or between States, so a line carries one kind of tax, not both.

Frequently asked questions

What is a GST state code?+
It is the two-digit number given to each State and Union Territory for GST. It forms the first two digits of a GSTIN and is shown on invoices for the supplier State and the place of supply.
What are the first two digits of a GSTIN?+
They are the code of the State or Union Territory in which the taxpayer is registered. For example, 29 is Karnataka and 27 is Maharashtra.
Is the Telangana code 36 and the Andhra Pradesh code 37?+
Yes. In the GST Council agenda table we read, Telangana is 36 and Andhra Pradesh is 37. Older documents may show 28 for Andhra Pradesh, so confirm on the portal for older records.
What is code 97?+
Code 97 is listed as Other Territory in the GST Council agenda table we read.
Does this decoder verify a GSTIN?+
No. It splits the number into its parts. To confirm a registration, search the GSTIN on the GST portal.

Authoritative sources

GST Council, 40th meeting agenda (12 June 2020), Tables 6 and 7 — The 38 codes listed were read in this agenda on 9 October 2026. The official list on the GST portal governs; confirm there for the merged Dadra and Nagar Haveli and Daman and Diu Union Territory and for codes 28, 96 and 99, which we could not confirm from an official table.
Always confirm against the latest version of the source. Regulations evolve and amendments are common.
Related calculators
GST calculator →How to verify a GSTIN →GST tax invoice format →GST registration threshold checker →
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Last reviewed: 2026-10-09 · For informational purposes only — not professional advice.