- State codes are assigned under GST Act to allot the GST numbers as per the states.
- First 2 digits of the GST number are the state codes.
GSTIN is a 15 digit ID. Here is the detail of GSTIN:
- The first 2 digits of the GSTIN is state code;
- 10 digits of PAN;
- 1 digit for the number of GST registrations;
- The 14th Digit is “Z” by default;
- The last digit can either be alphabet or number to detect errors
| State Code | State/UT |
| 01 | Jammu and Kashmir |
| 02 | Himachal Pradesh |
| 03 | Punjab |
| 04 | Chandigarh |
| 05 | Uttarakhand |
| 06 | Haryana |
| 07 | Delhi |
| 08 | Rajasthan |
| 09 | Uttar Pradesh |
| 10 | Bihar |
| 11 | Sikkim |
| 12 | Arunachal Pradesh |
| 13 | Nagaland |
| 14 | Manipur |
| 15 | Mizoram |
| 16 | Tripura |
| 17 | Meghalaya |
| 18 | Assam |
| 19 | West Bengal |
| 20 | Jharkhand |
| 21 | Odisha |
| 22 | Chattisgarh |
| 23 | Madhya Pradesh |
| 24 | Gujarat |
| 26 | Dadar & Nagar Haveli and Daman & Diu |
| 27 | Maharashtra |
| 28 | Andhra Pradesh (Before Division) |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshadweep |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Puducherry |
| 35 | Andaman and Nicobar Islands |
| 36 | Telangana |
| 37 | Andhra Pradesh (New) |
| 38 | Ladakh |
| 97 | Other Territory |
| 99 | Centre Jurisdiction |
GST numbers are approved and sanctioned by the GST department as per the State and Central Jurisdictions.
CIBC has prepared a comprehensive portal of Central GST jurisdiction. To check the state-wise jurisdiction of central GST department applicant can visit the following link:
https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris
For State jurisdiction applicant has to visit the sales tax portal of the respective state.