GST state codes list

Full list of GST state codes

Codes follow the census numbering of states. Two numbers are no longer in use: 25 was the old code for Daman and Diu, which merged with Dadra and Nagar Haveli in 2020 under code 26, and 28 was the code for Andhra Pradesh before the state was divided; the current code for Andhra Pradesh is 37, and Telangana has 36. Ladakh received 38 after it became a separate union territory. If you meet an old document with code 25 or 28, check the party's current GSTIN on the portal.

Where the code appears

• GSTIN: the first two characters. A GSTIN beginning 27 is registered in Maharashtra, 08 in Rajasthan. See how to read a GSTIN.
• Tax invoice: the place of supply, written as state name and code, for example "Place of supply: 29-Karnataka".
• GSTR-1: every B2C line and every B2B invoice carries the place of supply code.
• E-way bill and e-invoice: dispatch and delivery states are selected by code.
• GSTR-3B Table 3.2: inter-state supplies to unregistered buyers are reported state-wise.

Using the code to decide the tax

Compare the first two digits of your own GSTIN with the place of supply code:

• Same code, for example your GSTIN starts 24 and goods go to 24-Gujarat: CGST + SGST.
• Different code, for example 24 to 27-Maharashtra: IGST.

Example. A Surat seller (24) ships ₹1,00,000 of goods to Vapi (also 24) and ₹1,00,000 to Silvassa (26, Dadra and Nagar Haveli and Daman and Diu). At 18%, the Vapi invoice carries CGST ₹9,000 + SGST ₹9,000; the Silvassa invoice carries IGST ₹18,000, even though Silvassa is only a short drive away. In the reverse direction, a seller registered in that union territory would charge CGST + UTGST on local sales.

Note that the place of supply, not the buyer's GSTIN, is compared. In bill-to-ship-to and some other cases they differ; see place of supply for goods.

Exports, SEZ and other special cases

• Exports. The place of supply is outside India, so no Indian state code applies to the buyer. On invoices and in returns, exports are reported in their own table with port and shipping bill details, not by state.
• SEZ units. An SEZ unit has a GSTIN with the code of the state where the zone is located, but supplies to it are treated as inter-state anyway. The state code alone will mislead you here.
• Branches in several states. Each branch has its own GSTIN with its own code. Make sure the invoice is raised from the GSTIN of the branch actually supplying.
• Unregistered customers. There is no GSTIN to read the code from, so record the delivery state on the invoice and in the party master.

Common mistakes with state codes

• Selecting the buyer's billing state when goods are delivered elsewhere on the buyer's own instruction from another GSTIN.
• Using 28 for Andhra Pradesh in a new party master.
• Treating Dadra and Nagar Haveli and Daman and Diu as part of Gujarat or Maharashtra.
• Leaving the state blank for unregistered parties, so B2C sales cannot be summarised state-wise.

This is general information, not tax advice.

State codes in Tally and Cashflow OS

In TallyPrime each party ledger has a state, and Cashflow OS uses that state when it works out GST on a voucher created from the phone: a party in another state gets IGST, a local party CGST and SGST. In the GSTR-1 view, B2C lines are grouped by place of supply, so a wrong state on a customer shows up there. The GSTIN glossary entry explains the rest of the number.