GSTIN State Code Lookup
Find the 2-digit GST state code for any Indian state or UT. Useful for GSTIN validation and invoice preparation.
| Code | State / UT | Approx. GSTINs Registered |
|---|
What is a GSTIN State Code?
The first two digits of a GSTIN (Goods and Services Tax Identification Number) represent the state code of the registered business. For example, a GSTIN starting with 27 belongs to Maharashtra, while 07 belongs to Delhi.
India has 28 states and 8 Union Territories, each assigned a unique 2-digit code based on the Census 2011 state codes. These codes are used across all GST invoices, returns (GSTR-1, GSTR-3B) and e-way bills.
Frequently asked questions
Why does GSTIN start with a state code?
GST registration is state-specific. A business operating in multiple states must obtain separate GSTINs for each state. The first two digits identify which state's GST authority the registration falls under.
What is the state code for Delhi?
Delhi (National Capital Territory) has the state code 07. A Delhi-registered business's GSTIN starts with 07.
Are UTs treated the same as states for GSTIN purposes?
Yes. All Union Territories with GST registration also have their own 2-digit codes. For example, Puducherry is 34, Dadra & Nagar Haveli and Daman & Diu is 26, and Jammu & Kashmir is 01.
Can a GSTIN have the same first two digits as another state?
No. Each state/UT has a unique code from 01 to 38. The digits 00 and 99 are not used for regular registrations. Code 99 is reserved for other territories.
How do I validate a GSTIN using the state code?
Check that the first two digits match a valid state code in this table, the next 10 characters match the PAN of the registered entity, the 13th digit is the entity number (1-9/A-Z), the 14th digit is Z by default, and the 15th is a check digit. Our GSTIN Validator tool on this site can automate this check.