GST State Code List and Jurisdiction Details

Every GSTIN issued in India begins with two digits that identify the state or union territory where a business is registered. These digits are known as the GST state code. For business owners, accountants and self-employed professionals, knowing the correct code matters directly for registration accuracy, invoice validity, tax credit claims and return filing. The complete list of GST state codes, along with guidance on jurisdiction allocation, is maintained by the Central Board of Indirect Taxes and Customs (CBIC) and is accessible on the official GST portal at www.gst.gov.in.

What is GST State Code?

A GST state code is a two-digit numerical identifier assigned to every state and union territory in India under the Goods and Services Tax framework. These codes were adopted based on the 2011 Census State Code framework and are administered by the CBIC. The code forms the first two digits of the 15-digit GSTIN and determines the state of registration, the applicable tax authority and whether CGST and SGST or IGST applies to a transaction.

For example, a GSTIN beginning with 24 belongs to a business registered in Gujarat. A GSTIN beginning with 08 belongs to a business in Rajasthan. The code is embedded automatically by the GST portal based on the address of the principal place of business at the time of registration.

Structure of a GSTIN

A GSTIN follows a fixed 15-character format:

For example, a GSTIN such as 24AABCU9603R1ZP identifies a business registered in Gujarat with PAN AABCU9603R.

Also Read: What Is GST Number? Decode GST Number Format & Structure in India

Complete List of GST State Codes

The following table lists all GST state codes currently assigned to Indian states and union territories. The complete list is available on the official GST portal at www.gst.gov.in.

Note: Code 25, previously assigned to Daman and Diu, is no longer in use following the 2020 merger with Dadra and Nagar Haveli. Code 26 now represents the merged union territory. Code 88 is not assigned to any state or union territory under the current GST framework.

Commonly Referenced GST State Codes

GST state codes are important for identifying the location of a registered business, making it easier to understand where a taxpayer is based and how GST is applied across different states in India.

• 24 GST state code refers to Gujarat
• 08 GST state code refers to Rajasthan
• Code 07 refers to Delhi
• Code 27 refers to Maharashtra
• Code 29 refers to Karnataka
• Code 33 refers to Tamil Nadu
• Code 36 refers to Telangana
• Code 19 refers to West Bengal

The 24 GST state code applies to businesses registered in Gujarat. Any GSTIN beginning with 24 confirms that the principal place of business of the taxpayer is in that state.

Why GST State Codes Matter for Compliance

Errors in the two-digit state code prefix can create time-consuming compliance problems.

Invoice Accuracy and Tax Type

The state codes in the GSTINs of the buyer and the seller determine the place of supply, which in turn determines whether CGST and SGST or IGST applies.

• If the state code of the supplier and the place of supply match, the transaction is intra-state and attracts CGST plus SGST.
• If they differ, the transaction is interstate and attracts IGST.

An incorrect state code can result in the wrong tax being charged. For businesses covered under e-invoicing requirements, this can lead to rejection of the Invoice Reference Number (IRN), requiring the invoice to be cancelled and reissued.

Input Tax Credit

When B2B invoice details are reported in GSTR-1, the GSTIN of the buyer populates their GSTR-2A and GSTR-2B automatically. An incorrect state code can direct input tax credit to the wrong taxpayer, creating mismatches that affect tax liability and cash flow for the rightful buyer.

Can the GST State Code Be Changed After Registration?

Once a GSTIN is issued, the state code cannot be modified. If a business relocates to a different state, it must apply for a fresh registration in that state and obtain a new GSTIN. The original registration must be surrendered separately. This process is governed by the CGST Act, 2017.

How GST Jurisdiction is Assigned

GST jurisdiction refers to the tax authority, either central or state, responsible for administering the registration of the taxpayer. As per CGST Circular No. 21/2017 dated 20 September 2017, jurisdiction is allocated through computerised stratified random sampling at the state level. The split is as follows:

Jurisdictions are organised in a hierarchical structure: Zone, Commissionerate, Division and Range. To find your assigned jurisdiction, use the Know Your Jurisdiction tool on the CBIC portal at cbic-gst.gov.in. Your GST Registration Certificate (Form GST REG-06) also displays your assigned jurisdiction at the time of issuance.

How to Correct a Wrong Jurisdiction

If a taxpayer selects the wrong jurisdiction during registration, a correction request must be submitted to the administrative or IT cell of the relevant state. This cannot be done directly on the GST portal by the taxpayer. Prompt correction is advisable to avoid receiving notices from the wrong authority.

GST Compliance and Business Loan Applications

Financial institutions typically review GST filings as part of the documentation assessment for a Business Loan. They verify the GSTIN on the GST portal at www.gst.gov.in to confirm registration status, filed turnover and return-filing consistency. A discrepancy between the GSTIN state code and the address on the loan application can delay processing.

If you are planning to apply for a Business Loan from Godrej Finance, use the Business Loan EMI Calculator to estimate your monthly repayment before you approach a lender. Ensuring your GST records are current and accurate before applying reduces the likelihood of processing delays.

Also Read: Everything you need to know about Business Loan – A definitive guide

What is the 88 GST State Code?

As of the current GST framework, the 88 GST state code is not assigned to any Indian state or union territory. It should not be used in any GST registration or invoicing document.

Final Thoughts

GST state codes play a direct role in registration accuracy, invoice validity and input tax credit allocation. Using the correct code from the outset avoids compliance errors that are difficult to reverse. For businesses with multiple locations across states, maintaining a separate and accurate GSTIN for each state of operation is a requirement, not an option. Accurate GST records also form part of the documentation reviewed by financial institutions during a Business Loan assessment. Clean filings and a verifiable GSTIN profile support a smoother application process.

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FAQs

Q.1. What is the 24 GST state code?

A. The 24 GST state code refers to Gujarat. It appears as the first two digits of the GSTIN for businesses registered in Gujarat.

Q.2. What is the 08 GST state code?

A. The 08 GST state code is assigned to Rajasthan. Businesses with a principal place of business in Rajasthan will have a GSTIN starting with 08.

Q.3. Is the 88 GST state code assigned to any state in India?

A. No. As of the current GST framework, the 88 GST state code is not assigned to any Indian state or union territory. It should not be used in any GST registration or invoicing document.

Q.4. Can a business have multiple GST state codes?

A. A business operating in more than one state must register separately in each state. Each registration carries a different GSTIN with the respective state code. All active GSTINs linked to a PAN are visible to financial institutions and other verifying parties during due diligence.

Q.5. What happens if the wrong GST state code is used on an invoice?

A. An incorrect state code can cause the wrong tax type to be applied (IGST instead of CGST plus SGST or the reverse), direct input tax credit to the wrong buyer and in e-invoicing cases, result in rejection of the Invoice Reference Number. The invoice would then need to be cancelled and reissued.

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