GST State Code 25 — Daman and Diu
GST state code 25 is Daman and Diu (merged). Every GSTIN issued in Daman and Diu begins with 25 — the first two characters of a GST number are always the code of the state or union territory that granted the registration. Code 25 is no longer issued to new registrations, but it remains valid on GSTINs granted before the change.
Example GSTIN registered in Daman and Diu
25AAACR5055K1ZB
Structurally valid and checksum-correct, but illustrative — it is not an issued registration. The highlighted 25 is the state code; the ten characters after it are the holder’s PAN.
Daman and Diu GST code at a glance
| GST state code | 25 |
|---|---|
| State | Daman and Diu (merged) |
| Jurisdiction type | Legacy |
| Capital | Daman |
| Common abbreviation | DD |
| Intra-state supply attracts | CGST + UTGST |
| GSTIN starts with | 25 |
| Currently issued | No — legacy code |
Where 25 sits inside a GST number
A GSTIN is 15 characters in a fixed layout. The state code is the part that tells you where the registration was granted, and it is the only part that identifies a place.
| Position | Example | What it is |
|---|---|---|
| 1–2 | 25 | The GST state code — Daman and Diu (merged) on this page. |
| 3–12 | AAACR5055K | The holder’s PAN, embedded unchanged. This is why one PAN search returns every GSTIN issued to a business across all states. |
| 13 | 1 | Counts registrations held against the same PAN within Daman and Diu. A second registered business vertical in the same state gets 2, and so on. |
| 14 | Z | A fixed letter on every regular GSTIN. It carries no information. |
| 15 | B | A check digit computed from the first 14 characters. It catches typos — it does not prove the number was ever issued. |
Because the checksum algorithm is public, a fabricated number can pass a format check and still be entirely fictitious. Confirming that a 25 GSTIN actually exists means looking it up against the live register. Full breakdown of the format: what a GST number is made of.
CGST + UTGST or IGST on a Daman and Diu supply?
Comparing state codes is the first check, and for most supplies it settles the question.
Your GSTIN starts 25, place of supply in Daman and Diu
Intra-state supply. Charge CGST + UTGST, split evenly between the centre and the state.
Your GSTIN starts with any other code
Inter-state supply. Charge IGST at the combined rate, which the centre later apportions to the consuming state.
Daman and Diu has no legislature of its own, so the state-level share of an intra-territory supply is levied as UTGST rather than SGST. The rate and the arithmetic are identical to CGST + SGST — only the name of the second component and the authority collecting it change.
One caveat worth keeping: the place of supply is not always the customer’s billing address. For several categories of service the IGST Act points somewhere else entirely, so treat the state code as the starting point rather than the conclusion.
Cities and districts under code 25
GST state codes are assigned per state or union territory, never per city. Every business registered anywhere in Daman and Diu carries 25 — including Daman and Diu. There is no separate GST code for a city, a district or a commissionerate.
Nearby state codes
Codes adjacent to 25 — the ones most often mistaken for it when reading a GSTIN quickly.
Full GST state code list
Every GST state code in the government’s master, with 25 highlighted.
| Code | State or union territory | Type | Intra-state tax |
|---|---|---|---|
| 01 | Jammu and Kashmir | Union territory | CGST + SGST |
| 02 | Himachal Pradesh | State | CGST + SGST |
| 03 | Punjab | State | CGST + SGST |
| 04 | Chandigarh | Union territory | CGST + UTGST |
| 05 | Uttarakhand | State | CGST + SGST |
| 06 | Haryana | State | CGST + SGST |
| 07 | Delhi | Union territory | CGST + SGST |
| 08 | Rajasthan | State | CGST + SGST |
| 09 | Uttar Pradesh | State | CGST + SGST |
| 10 | Bihar | State | CGST + SGST |
| 11 | Sikkim | State | CGST + SGST |
| 12 | Arunachal Pradesh | State | CGST + SGST |
| 13 | Nagaland | State | CGST + SGST |
| 14 | Manipur | State | CGST + SGST |
| 15 | Mizoram | State | CGST + SGST |
| 16 | Tripura | State | CGST + SGST |
| 17 | Meghalaya | State | CGST + SGST |
| 18 | Assam | State | CGST + SGST |
| 19 | West Bengal | State | CGST + SGST |
| 20 | Jharkhand | State | CGST + SGST |
| 21 | Odisha | State | CGST + SGST |
| 22 | Chhattisgarh | State | CGST + SGST |
| 23 | Madhya Pradesh | State | CGST + SGST |
| 24 | Gujarat | State | CGST + SGST |
| 25 | Daman and Diu (merged) | Legacy | CGST + UTGST |
| 26 | Dadra and Nagar Haveli and Daman and Diu | Union territory | CGST + UTGST |
| 27 | Maharashtra | State | CGST + SGST |
| 28 | Andhra Pradesh (pre-bifurcation) | Legacy | CGST + SGST |
| 29 | Karnataka | State | CGST + SGST |
| 30 | Goa | State | CGST + SGST |
| 31 | Lakshadweep | Union territory | CGST + UTGST |
| 32 | Kerala | State | CGST + SGST |
| 33 | Tamil Nadu | State | CGST + SGST |
| 34 | Puducherry | Union territory | CGST + SGST |
| 35 | Andaman and Nicobar Islands | Union territory | CGST + UTGST |
| 36 | Telangana | State | CGST + SGST |
| 37 | Andhra Pradesh | State | CGST + SGST |
| 38 | Ladakh | Union territory | CGST + UTGST |
| 96 | Other Country | Special | — |
| 97 | Other Territory | Special | — |
| 99 | Centre Jurisdiction | Special | — |
Prefer to search rather than scroll? The state code finder filters the whole list by code or state name, and pulls the state out of a pasted GSTIN.
GST state code 25 — common questions
Check a Daman and Diu GST number
A GSTIN starting 25 was issued in Daman and Diu — but the code alone does not tell you whether the registration is still active. Look it up against live government records: registered name, current status, places of business and return filing history.