GST State Code List and Jurisdiction Details

Every GSTIN in India begins with two digits, but those numbers aren’t random. They represent the GST State Code, a critical part of your GST identity. These codes help identify the state or union territory in which a business is registered. For business owners, tax consultants, and accountants, understanding the GST state code list is essential for error-free registrations, invoicing, and return filings. If you’ve ever wondered what 24 GST State Code or 08 GST State Code means, this guide breaks it all down for you.

What is a GST State Code?

A GST State Code is a two-digit numerical code assigned to every Indian state and union territory. This code forms the first two digits of the 15-digit GSTIN (Goods and Services Tax Identification Number). These codes are critical for determining the origin of registration and jurisdiction under the GST system. For example, if a GSTIN starts with 24, it means the business is registered in Gujarat.

Complete GST State Code List (with State Names)

The following table provides the list of GST state codes assigned to each state and Union Territory in India, which form the first two digits of the GSTIN and are essential for GST registration and compliance.

How to Identify a State from a GST Number?

Each GSTIN issued in India has a 15-digit structure. The first two digits represent the state code, followed by the PAN, entity code, and check digits.

For example:
GSTIN: 24AABCU9603R1ZP

1. 24 = Gujarat
2. AABCU9603R = PAN
3. 1 = Entity code
4. ZP = Default + Checksum

This format allows authorities and businesses to instantly identify the origin of registration.

Examples of Common GST State Codes

Here are a few GST state codes you’ll often come across in business:

1. 24 GST State Code – Gujarat
2. 08 GST State Code – Rajasthan
3. 07 – Delhi
4. 29 – Karnataka
5. 33 – Tamil Nadu
6. 27 – Maharashtra
7. 09 – Uttar Pradesh
8. 19 – West Bengal

These codes are not only helpful for registration, but they’re also necessary when creating invoices and reporting returns.

Also Read : Benefits of Income Tax Return Filing

What is GST Code 88?

As of now, 88 GST State Code is not assigned to any Indian state or union territory. It's likely reserved for future use or special administrative regions. Businesses should avoid using or assuming the use of 88 in any GSTIN unless officially notified.

Why are State Codes Important in GST?

GST State Codes are more than just identification numbers. They play a key role in compliance and reporting:

1. GST Registration: While applying for registration, the state code helps assign the correct jurisdiction.
2. Invoicing: The code ensures correct GST (CGST/SGST or IGST) is applied based on the place of supply.
3. Return Filing: GST returns such as GSTR-1 and GSTR-3B rely on accurate state codes for validation and processing.
4. Tax Credit Mapping: Input tax credit appears in the correct buyer’s return only when GSTIN, including the state code, is accurate.

How is GST Jurisdiction Assigned?

GST jurisdiction defines which tax authority (central or state) oversees your business. This impacts audits, assessments, and communication with tax officers.

Jurisdiction is assigned based on:

1. Geographical location
2. Annual turnover
3. Type of registration

Classification:

1. State Jurisdiction: Intra-state transactions.
2. Central Jurisdiction: Inter-state transactions.

Allocation Rules:

1. For turnover below INR 1.5 Crore:

• 90% taxpayers fall under the State jurisdiction
• 10% fall under Central jurisdiction

2. For turnover above INR 1.5 Crore:
3. 50% go to the State jurisdiction, 50% to the Central jurisdiction

This classification ensures efficient distribution of cases and better tax administration.

Also Read: Tax Benefit on Home Construction Loan

How to Find Your GST Jurisdiction?

To find your correct jurisdiction:

1. GST Portal: Check the "Know Your Jurisdiction" tool on theCBIC website.
2. State Tax Websites: Most state GST departments list jurisdiction circles based on district and taluk.
3. GST Registration Certificate: Your jurisdiction is clearly mentioned in the issued REG-06 certificate.
4. Google Search: You can also look up “<Your State> GST jurisdiction” for specific details.

Choosing the wrong jurisdiction during registration can result in delayed approval or misdirected notices.

Conclusion

Knowing your GST state code isn’t just good practice—it’s vital for seamless tax compliance. From applying for a GSTIN to generating invoices and filing returns, accurate usage of state codes and jurisdiction details ensures your business remains aligned with GST law. Whether you’re located in Gujarat (24) or Rajasthan (08), ensure your GSTIN starts correctly. A small code plays a big role in keeping your compliance clean and your business running smoothly—especially when applying for a business loan, where accurate GST details are often essential for approval and documentation.

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. How do I find my GST jurisdiction?

A. You can find your GST jurisdiction by checking your GST registration certificate, visiting your state GST department website, or using the "Know Your Jurisdiction" tool on the CBIC portal.

Q.3. What is the use of the GST state code?

A. The GST state code helps identify the state or union territory where a business is registered. It is used for GSTIN generation, invoice accuracy, determining tax type (IGST vs. CGST/SGST), and mapping jurisdiction.

Q.4. How to identify GST state?

A. The first two digits of your GSTIN indicate the state code. For example, "27" means Maharashtra. You can refer to the full list of state codes on the GST portal.

Disclaimer:

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