Indian GST State Codes & Capitals Directory
Searchable directory of all 37 Indian States, Union Territories, and central jurisdictions with official 2-digit GST codes, state capitals, 1-click copy, and instant GSTIN validation.
Total Operational Codes
37
Codes 01 through 38, 97
Full Indian States
28
From 02 (HP) to 37 (AP)
Union Territories
8
Includes Delhi, J&K, Ladakh
Special Territories
1
Code 97 (Center / Offshore)
| GST Code | State / Territory Name | Capital City | Jurisdiction | Zone | Instant Actions |
|---|---|---|---|---|---|
01 | Jammu and Kashmir GSTIN Prefix: 01XXXXXXXXXX | Srinagar / Jammu | Union Territory | Northern | |
02 | Himachal Pradesh GSTIN Prefix: 02XXXXXXXXXX | Shimla | State | Northern | |
03 | Punjab GSTIN Prefix: 03XXXXXXXXXX | Chandigarh | State | Northern | |
04 | Chandigarh GSTIN Prefix: 04XXXXXXXXXX | Chandigarh | Union Territory | Northern | |
05 | Uttarakhand GSTIN Prefix: 05XXXXXXXXXX | Dehradun | State | Northern | |
06 | Haryana GSTIN Prefix: 06XXXXXXXXXX | Chandigarh | State | Northern | |
07 | Delhi GSTIN Prefix: 07XXXXXXXXXX | New Delhi | Union Territory | Northern | |
08 | Rajasthan GSTIN Prefix: 08XXXXXXXXXX | Jaipur | State | Northern | |
09 | Uttar Pradesh GSTIN Prefix: 09XXXXXXXXXX | Lucknow | State | Northern | |
10 | Bihar GSTIN Prefix: 10XXXXXXXXXX | Patna | State | Eastern | |
11 | Sikkim GSTIN Prefix: 11XXXXXXXXXX | Gangtok | State | North-Eastern | |
12 | Arunachal Pradesh GSTIN Prefix: 12XXXXXXXXXX | Itanagar | State | North-Eastern | |
13 | Nagaland GSTIN Prefix: 13XXXXXXXXXX | Kohima | State | North-Eastern | |
14 | Manipur GSTIN Prefix: 14XXXXXXXXXX | Imphal | State | North-Eastern | |
15 | Mizoram GSTIN Prefix: 15XXXXXXXXXX | Aizawl | State | North-Eastern | |
16 | Tripura GSTIN Prefix: 16XXXXXXXXXX | Agartala | State | North-Eastern | |
17 | Meghalaya GSTIN Prefix: 17XXXXXXXXXX | Shillong | State | North-Eastern | |
18 | Assam GSTIN Prefix: 18XXXXXXXXXX | Dispur | State | North-Eastern | |
19 | West Bengal GSTIN Prefix: 19XXXXXXXXXX | Kolkata | State | Eastern | |
20 | Jharkhand GSTIN Prefix: 20XXXXXXXXXX | Ranchi | State | Eastern | |
21 | Odisha GSTIN Prefix: 21XXXXXXXXXX | Bhubaneswar | State | Eastern | |
22 | Chhattisgarh GSTIN Prefix: 22XXXXXXXXXX | Raipur | State | Central | |
23 | Madhya Pradesh GSTIN Prefix: 23XXXXXXXXXX | Bhopal | State | Central | |
24 | Gujarat GSTIN Prefix: 24XXXXXXXXXX | Gandhinagar | State | Western | |
26 | Dadra and Nagar Haveli and Daman and Diu GSTIN Prefix: 26XXXXXXXXXX | Daman | Union Territory | Western | |
27 | Maharashtra GSTIN Prefix: 27XXXXXXXXXX | Mumbai | State | Western | |
29 | Karnataka GSTIN Prefix: 29XXXXXXXXXX | Bengaluru | State | Southern | |
30 | Goa GSTIN Prefix: 30XXXXXXXXXX | Panaji | State | Western | |
31 | Lakshadweep GSTIN Prefix: 31XXXXXXXXXX | Kavaratti | Union Territory | Southern | |
32 | Kerala GSTIN Prefix: 32XXXXXXXXXX | Thiruvananthapuram | State | Southern | |
33 | Tamil Nadu GSTIN Prefix: 33XXXXXXXXXX | Chennai | State | Southern | |
34 | Puducherry GSTIN Prefix: 34XXXXXXXXXX | Puducherry | Union Territory | Southern | |
35 | Andaman and Nicobar Islands GSTIN Prefix: 35XXXXXXXXXX | Port Blair | Union Territory | Southern | |
36 | Telangana GSTIN Prefix: 36XXXXXXXXXX | Hyderabad | State | Southern | |
37 | Andhra Pradesh GSTIN Prefix: 37XXXXXXXXXX | Amaravati | State | Southern | |
38 | Ladakh GSTIN Prefix: 38XXXXXXXXXX | Leh | Union Territory | Northern | |
97 | Other Territory GSTIN Prefix: 97XXXXXXXXXX | New Delhi | Other | Special |
Why are 2-Digit GST State Codes Critical for Invoicing?
In India, under the Central Goods and Services Tax Act, 2017, the first 2 digits of any 15-character GSTIN (Goods and Services Tax Identification Number) designate the administrative state or union territory where the business is registered.
1. Intra-State Supply (CGST + SGST)
When the Supplier's State Code matches the Customer's Place of Supply (POS) State Code, the transaction is intra-state. Taxes are split equally into Central GST (CGST) and State GST (SGST).
2. Inter-State Supply (IGST)
When the Supplier's State Code differs from the Customer's Place of Supply State Code, Integrated GST (IGST) is levied in full and remitted to the Central Government for interstate distribution.
Frequently Asked Questions (FAQ)
What happened to State Code 25 (Daman and Diu)?
Following the merger of Dadra & Nagar Haveli and Daman & Diu in January 2020, existing GSTINs starting with code 25 were migrated to code 26. Today, 26 is the unified operational GST state code for Dadra and Nagar Haveli and Daman and Diu.
What is GST State Code 38?
Following the Jammu and Kashmir Reorganisation Act, Ladakh was established as a separate Union Territory and assigned official GST State Code 38, while Jammu and Kashmir retained State Code 01.
What is GST State Code 97 (Other Territory)?
Code 97 represents supplies occurring in territorial waters of India beyond the baseline or offshore oil extraction installations outside any specific state boundary.
Can I test any GSTIN using the state code?
Yes. Click "Validate GSTIN" next to any state code in the table above to test a 100% mathematically valid sample GSTIN generated with official MOD 36 checksum verification.