GST State Code List 2026: Every State and UT Code

The GST state code is the first two characters of every GSTIN, and it identifies the state or union territory where that business registered for GST. The table below is the complete, current list — the same one this site's own GST number search tool and verification API use internally, so the article and the product agree.

The complete GST state code table

This is the canonical list used across gstinapi.com. If you want the mechanics of how this code sits inside a full GSTIN, see GSTIN format explained.

Where the state code sits in a GSTIN

Every GSTIN is 15 characters, and the state code is always the first two. In 27AAACR5055K1Z7, 27 is Maharashtra, followed by the entity's 10-character PAN and three closing characters. For the full character-by-character breakdown, including the PAN and the checksum, see GSTIN format explained, and for a quick answer to "how long is it", see how many digits are in a GST number.

The Daman & Diu / Dadra & Nagar Haveli merger (25, 26)

In 2020, the union territories of Daman and Diu and Dadra and Nagar Haveli were merged into a single union territory. Code 26 is the current, active code for the merged territory. Code 25, which previously belonged to Daman and Diu on its own, is no longer used for new registrations, though it can still appear on GSTINs issued before the merger. If you see a GSTIN starting with 25, treat it as a legacy registration rather than an error, and confirm current status with a live lookup rather than assuming.

Andhra Pradesh bifurcation: 28 and 37

Andhra Pradesh was bifurcated to create the state of Telangana (code 36). Andhra Pradesh's own code changed as part of that process: 28 was the original code and now only appears on GSTINs registered before the split, while 37 is the current code used for new Andhra Pradesh registrations. As with the Daman & Diu case, encountering a 28-prefixed GSTIN is not itself a red flag — it simply signals an older registration.

Special jurisdiction codes: 96, 97, 99

Beyond the 28 states and 8 union territories, a small set of codes exist outside the standard state list for cases that do not map to a single state jurisdiction in the usual way — for example centre-level jurisdiction handling. These are far less common in everyday verification work than the state codes above, but they are valid and can appear in genuine records.

Why the state code decides CGST + SGST vs IGST

The state code is not just a label — it drives which tax actually gets charged on a transaction. GST splits into Central GST (CGST), State GST (SGST), and Integrated GST (IGST). When the supplier's GSTIN state code matches the buyer's place-of-supply state code, the supply is treated as intra-state and split into CGST plus SGST. When the two state codes differ, the supply is inter-state and IGST applies instead. This is one of the most common places a mismatched or misread state code causes a real invoicing error, which is another reason to validate the full GSTIN — not just eyeball the first two characters — before relying on it. Our GST verification API returns the state code alongside full jurisdiction and filing data in one call.

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