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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

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Understanding State Codes under GST

A GST Identification Number (GSTIN) is structured with 15 characters. The first two digits of a GSTIN represent the **state code** of the business place registered. For example, if a GSTIN begins with 27, the business registration is located in **Maharashtra**.

Understanding state codes is critical for invoice validation because:

  • It dictates whether local GST (**CGST + SGST**) or interstate GST (**IGST**) is charged. If the seller state code matches the buyer state code, local tax is applied. If they differ, IGST is applied.
  • It allows businesses to quickly double-check that the buyer's GST number matches the billing address.