GST State Code List & Jurisdiction in India 2025-26
Navigating the world of GST can sometimes feel like learning a new language, and the two-digit state code is one of its most important characters. These codes are not just random numbers; they are the starting point of every GSTIN in India and serve as a compass for the tax department to track where money should flow. Whether you are creating an invoice for a client across the border or checking the validity of a vendor, these codes help decide if you should apply a local tax or an integrated one. For the 2025-26 period, keeping this list handy ensures that your billing remains accurate and your tax credits stay undisputed, helping your business run smoothly across state lines.
Why Do GST State Codes Matter?
The GST state code is the first two digits of any 15-digit GST identification number.It tells the system exactly where a business is registered. This is vital for two main reasons:
- Tax Determination: If your state code matches the customer's state code, you charge CGST and SGST.If they are different, you charge IGST.
- Place of Supply: It helps in identifying the destination of the goods or services, which is the core principle of our destination-based tax system.
Complete GST State Code List (Updated 2025-26)
Here is the current list of numerical codes assigned to every State and Union Territory in India. These follow the 2011 Census standards and include all recent administrative changes.
State/UT Name
GST State Code
Region
Jammu and Kashmir
01
North
Himachal Pradesh
02
North
Punjab
03
North
Chandigarh
04
North
Uttarakhand
05
North
Haryana
06
North
Delhi
07
North
Rajasthan
08
North
Uttar Pradesh
09
North
Bihar
10
East
Sikkim
11
East
Arunachal Pradesh
12
North East
Nagaland
13
North East
Manipur
14
North East
Mizoram
15
North East
Tripura
16
North East
Meghalaya
17
North East
Assam
18
North East
West Bengal
19
East
Jharkhand
20
East
Odisha
21
East
Chhattisgarh
22
Central
Madhya Pradesh
23
Central
Gujarat
24
West
Daman and Diu & Dadra and Nagar Haveli
26
West
Maharashtra
27
West
Andhra Pradesh (Before division)
28
South
Karnataka
29
South
Goa
30
West
Lakshadweep
31
South
Kerala
32
South
Tamil Nadu
33
South
Puducherry
34
South
Andaman and Nicobar Islands
35
South
Telangana
36
South
Andhra Pradesh (New)
37
South
Ladakh
38
North
Other Territory
97
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Understanding GST Jurisdiction
Knowing the state code is only half the battle; knowing who manages your tax file is the other half. Every taxpayer in India falls under a specific Jurisdiction, which is either controlled by the Central Government or the State Government.
How is Jurisdiction Assigned?
When you register for GST, the system automatically assigns you to a specific ward or circle based on your business address.
- Administrative Control: To maintain a balance, 90% of taxpayers with a turnover below ₹1.5 Crores are managed by the State, while 10% are managed by the Center.
- Higher Turnover: For those above ₹1.5 Crores, the split is an equal 50-50 between State and Central authorities.
How to Find Your Specific Jurisdiction?
If you receive a notice or need to visit a GST office, you need to know your exact office address.
- Go to the GST Portal (gst.gov.in).
- Navigate to Search Taxpayer > Search by GSTIN.
- Enter the GST number.
- The result will show your Center Jurisdiction and State Jurisdiction (e.g., Range-I, Ward-102).
Common Errors with State Codes
A small mistake in a state code can lead to big headaches during the reconciliation process.
- Wrong Tax Head: If you are in Maharashtra (27) and sell to someone in Karnataka (29), but accidentally use code 27 for them, you will pay CGST/SGST instead of IGST. Correcting this requires a "refund and repay" process which can block your cash flow.
- E-Way Bill Mismatches: If the state code on your invoice doesn't match the one on your E-Way bill, your goods can be intercepted and fined during transit.
- GSTR-1 Errors: If the state code is wrong, your customer will not see the credit in their GSTR-2B, and they will likely hold back your payment.
Special Cases: Ladakh and UTs
The list has evolved since 2017. A significant update occurred when Jammu & Kashmir was reorganized.
- Ladakh: It was assigned the new code 38.
- Merged UTs: Dadra and Nagar Haveli and Daman and Diu were merged into a single entity, but for GST purposes, they generally continue to operate under code 26 to avoid massive disruption in existing registrations.
Conclusion
Mastering the GST state code list is a simple but powerful way to keep your business's tax health in check. These digits act as the foundation of your invoicing and the key to unlocking seamless Input Tax Credit for your clients. As we move through the 2025-26 fiscal year, ensure that your accounting software is updated with this complete list. A little bit of attention to these two numbers at the start of your GSTIN can save you from lengthy legal rectifications and help maintain a strong, professional relationship with your business partners.