REFERENCE
GST state codes: the first two digits of a GSTIN
The first two digits of a GSTIN are the state code, for example 27 for Maharashtra, 29 for Karnataka, 07 for Delhi, 24 for Gujarat and 33 for Tamil Nadu. They are followed by the 10-character PAN, an entity number, the letter Z and a check digit. Code 97 is Other Territory and 99 is Centre Jurisdiction.
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
25Daman and Diu (old)
26Dadra and Nagar Haveli and Daman and Diu
27Maharashtra
28Andhra Pradesh (old)
29Karnataka
30Goa
31Lakshadweep
32Kerala
33Tamil Nadu
34Puducherry
35Andaman and Nicobar Islands
36Telangana
37Andhra Pradesh
38Ladakh
97Other Territory
99Centre Jurisdiction
Common questions
- How is a GSTIN structured?
- Fifteen characters: two digits of state code, ten characters of the holder's PAN, one entity number for registrations under the same PAN in that state, the letter Z, and a check character calculated from the first fourteen.
- Why are there two codes for Andhra Pradesh?
- Code 28 was used before the state was reorganised and code 37 is used now. Similarly 25 was Daman and Diu before it merged with Dadra and Nagar Haveli under code 26.
- How do I check if a GSTIN is typed correctly?
- Recalculate the check character from the first fourteen characters. The free Filingo validator does this for one number or a whole pasted column, and the Google Sheets add-on does it with =GSTIN_VALID().
Check a GSTIN, or a whole column of them
The validator recalculates the check digit, so one mistyped character is caught. Free, and nothing is sent anywhere.