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Reference

GST state codes: what the first two digits of a GSTIN mean

The first two digits of a GSTIN are the state code; the next ten are the PAN; the 13th is the entity number for that PAN in the state; the 14th is Z by default; the 15th is a check character. Reading the code tells you where the buyer is registered, which matters for notices and jurisdiction.

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Short answer

GST state codes follow the Census of India numbering: 01 Jammu & Kashmir through 38 Ladakh. For example, 27 is Maharashtra, 24 Gujarat, 36 Telangana, 07 Delhi, 29 Karnataka, 33 Tamil Nadu. A GSTIN that does not match the buyer’s claimed address is a red flag worth checking before you give credit.

Full list

CodeState / UT
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
26Dadra and Nagar Haveli and Daman and Diu
27Maharashtra
29Karnataka
30Goa
31Lakshadweep
32Kerala
33Tamil Nadu
34Puducherry
35Andaman and Nicobar Islands
36Telangana
37Andhra Pradesh
38Ladakh
97Other Territory
99Centre Jurisdiction

Using the state code in recovery

Quote the buyer’s GSTIN in every invoice and in the legal notice: it identifies the legal entity precisely and shows the buyer claimed input credit on your supply. The state code also tells your advocate which state’s commercial courts may have jurisdiction if the contract is silent, and whether the buyer has multiple registrations (one PAN, several state codes). Check the GSTIN’s status and filing record with FundRaksha Trust before supplying on credit.

Last reviewed: 2026-10-08. Information for Indian businesses; not legal advice.

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  • A review of your invoices, purchase orders, delivery proof and the buyer’s replies
  • An honest assessment of recovery chances and the right route: reminders, legal notice, MSME Samadhaan, Section 138 or a civil suit
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Keep these ready
  • The unpaid invoice(s) and payment terms
  • Purchase order, delivery challan, e-way bill or proof of service
  • Messages, emails or letters about the payment
  • For a bounced cheque: the cheque and the bank return memo

No recovery, no fee. Court fees, if any, are borne by the client and told upfront.

FAQ

Questions, answered

Codes were assigned from the Census list; 25 (Daman and Diu) merged into 26 in 2020, and 28 (undivided Andhra Pradesh) was retired when Telangana (36) and the new Andhra Pradesh (37) were given codes.

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This page is general information for Indian businesses, not legal advice for your specific case. Laws, rates and procedures change; speak to an advocate before acting. FundRaksha LegalTech Pvt Ltd is a technology company; legal work is carried out by enrolled advocates.