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GST State Codes & UT Directory

Lookup or verify the 2-digit GST numeric code prefixes for any Indian state or Union Territory.

State Code State / UT Name Classification Action

No state or code found matching search criteria.

Understanding State Codes under GST

The 2-digit GST state code prefix (e.g. '07' for Delhi, '27' for Maharashtra) constitutes the first two digits of the 15-character **GSTIN**. These codes are strictly allocated by the Ministry of Finance based on census/geographic divisions.

Locating the correct state code is necessary for both buyers and sellers to establish the legal **Place of Supply (POS)** and apply correct tax heads.

Place of Supply (POS) & Tax Distribution

Place of Supply determines which government treasury collects the GST revenue:

Intrastate Transaction (Local Sales)

When the seller's state code matches the buyer's state code (or Place of Supply is in the same state).

CGST + SGST (Shared 50/50)

Interstate Transaction (Out-of-State Sales)

When the seller's state code differs from the customer's state code (or Place of Supply is outside the seller's state).

IGST (100% to Central Govt)

GST State Codes vs RTO Abbreviation Prefix

It is common to confuse GST state prefixes with standard vehicle registration codes. While both represent states, their structure is completely different:

  • RTO Vehicle Prefix: Uses 2-character alphabets representing the state name abbreviation (e.g. MH for Maharashtra, DL for Delhi, KA for Karnataka).
  • GST State Code: Uses a 2-digit numerical prefix allocated under standard census codes (e.g. 27 for Maharashtra, 07 for Delhi, 29 for Karnataka).

Related Business & Tax Tools

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GSTIN Validator

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GST & Reverse GST Calculator

Split taxes into CGST/SGST vs IGST

How to Use This Tool

Simple steps to calculate and verify

  1. 1
    Search by State Name or Prefix Type the name of any Indian State, Union Territory, or a 2-digit number (e.g., '07' for Delhi, '27' for Maharashtra).
  2. 2
    Inspect GSTIN Prefix Position See how the 2-digit code forms characters 1 and 2 of every GST identification number registered in that jurisdiction.
  3. 3
    Identify Place of Supply (POS) Use the verified state code to set the Place of Supply on your tax invoices to determine IGST vs CGST+SGST.
  4. 4
    Copy Code or Abbreviations Copy state codes directly into your ERP, invoicing system, or billing spreadsheets.

Pro Tips & Statutory Advice

Practical business & compliance advice

  • Place of Supply Dictates Tax Type If your supplier state code matches the buyer's state code, charge CGST + SGST. If they differ, you must charge IGST.
  • SEZ Supplies are Always Inter-State Supplying to a Special Economic Zone (SEZ) located within your own state is legally treated as an inter-state supply (IGST), despite sharing the state code.
  • Updated Union Territory Codes Remember that Ladakh uses state code '38' (separated from J&K '01'), and Dadra & Nagar Haveli and Daman & Diu are merged under code '26'.
  • B2C Invoice State Code Requirement On B2C invoices where value exceeds ₹50,000, mentioning the recipient's state code and name is mandatory under Rule 46.