GST State Code List and GST Code PDF Download

Looking for GST State Code list? First, lets understand what it is and why it is required.

GST State Code is the first two digit in the GST number. A GST number is given to a taxpayer who registers under Goods and Service Tax (GST). The first two digits of GST number is called Tax Identification Number (TIN) which can be used to know the State of the taxpayer and the next 10 digit in GST number is the PAN Card Number.

Each region in India has been assigned with a unique State code in order to identify business easily. The GST State Code indicates where the company is located, conducts its business and thus reported in that region under the GST Act.

GST State code is required while entering invoice details in GST return. GST State Code is required to identify the “Place of Supply” for a transaction. The place of supply is needed to determine whether IGST will be imposed in the bill or only CGST & SGST will be charged.

If the Supplier’s State Code and “Place of Supply” code are different, IGST will be charged. However if the Supplier’s State Code and “Place of Supply” are the same, only CGST and SGST will be charged in the invoice.

GST Codes of all the States and Union Territories of India are given in this article.

Table of Contents

  1. GST State Code List
  2. GST State Code List for Union Territory
  3. GST State Code List PDF
  4. What is GST?
  5. What is GST number?
  6. Is GST registration free?
  7. How is GST number formed?

GST State Code List

GST State Code List of all the States and Union Territory is provided below.

Serial No.StateTax Identification Number (TIN)State Code
1Andhra Pradesh37AD
2Arunachal Pradesh12AR
10Himachal Pradesh02HP
11Jammu and Kashmir01JK
15Lakshadweep Islands31LD
16Madhya Pradesh23MP
27Tamil Nadu33TN
30Uttar Pradesh09UP
32West Bengal19WB
GST State Code List

GST State Code List for Union Territory

Below table shows the GST state code for all the Union Territories in India.

Serial No.Union TerritoryTax Identification Number (TIN)State Code
1Andaman and Nicobar Islands35AN
3Dadra & Nagar Haveli and Daman & Diu26DNHDD
5Other Territory97OT
GST State Code List for Union Territory

GST State Code List PDF

Download List of all the GST State Code List in PDF format from the below link:

GST State Code List PDF Download
Download GST State Code List PDF

What is GST?

Goods and Services Tax (GST) is an indirect tax imposed on the supply of goods and services. There are three types of GST in India – CGST, SGST, and IGST.

What is GST number?

Business entities who are engaged in supplying goods and services, need to register under GST and obtain a unique 15-digit Goods and Services Tax Identification Number, which is called GSTIN. A business whose aggregate turnover in a financial year exceeds Rs.20 Lacs has to register under Goods and Services Tax. For north-eastern and hill states, the turnover limit for GST registration is Rs.10 Lacs only.

GST Registration
Business finance man calculating budget numbers, Invoices and financial adviser working.

Is GST registration free?

The GST registration charges are totally free. You need not pay anything for registration under GST. For registering business, go to GST portal at

How is GST number formed?

GSTIN number consists of 15 digit identification number. The first two digits in the GST number represents the State Code. The next following 10 digit represents the PAN of the tax payer.

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