Billing Bazaar GST state code list
The 2-digit GST code for every state and union territory – the first two digits of a GSTIN and the code used for place of supply on invoices and e-way bills.
| GST code | State / Union Territory | Copy |
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The first two digits of every GSTIN are the state code of the state where that registration is. Code 97 (Other Territory) is used for offshore areas outside any state, and 99 (Centre Jurisdiction) for some registrations under the Centre.
Daman and Diu used code 25 until it was merged with Dadra and Nagar Haveli in January 2020; the merged union territory uses 26.
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How to use the GST state code list
- Search by state name or code, or scroll the table.
- Click Copy next to a state to copy its code.
- Use Copy all codes to paste the whole list into Excel.
Where are GST state codes used?
They are the first two digits of every GSTIN, and they are used to show the place of supply on invoices, e-way bills and e-invoices. Whether you charge CGST + SGST or IGST depends on whether the place of supply is in your own state.
Questions people ask
What is the GST state code of Andhra Pradesh?
37. Telangana, formed in 2014, has 36.
What is code 26 in GST?
26 is Dadra and Nagar Haveli and Daman and Diu, the union territory formed by merging the two in January 2020.
What is code 97 in GST?
97 is Other Territory, used for areas such as offshore installations that are outside the territory of any state or union territory.
Is the GST state code the same as the vehicle registration code?
No. GST codes are numbers (for example 27 for Maharashtra), while vehicle registration uses letters (MH).