About the GST State Codes
Every GSTIN begins with a two-digit state code that shows where the business is registered: 27 for Maharashtra, 07 for Delhi, 29 for Karnataka, 33 for Tamil Nadu and so on. A business with branches in several states holds a separate GSTIN in each, and each one starts with the code of that state. This page lists every code in use, in a table you can search.
The code matters on every invoice. Comparing the supplier's state with the place of supply decides whether a sale is intra-state, taxed with CGST and SGST, or inter-state, taxed with IGST. E-invoices, e-way bills and GSTR-1 all ask for the place-of-supply code, and one wrong digit can send the tax credit to the wrong state or hold up your customer's input credit.
Paste any GSTIN into the box and the tool reads the first two digits, names the state and, when all 15 characters are present, checks the overall pattern and shows the PAN inside it. The lookup happens in your browser. It does not confirm that a registration is active — for that, use our GST verification tool or the search on the GST portal.
How to use it
- 1Paste or type a GSTIN in the first box — the state appears as soon as the first two digits are entered.
- 2Or search the table by state name, by an older name such as Orissa or Pondicherry, or by the two-digit code.
- 3Use the code as the place-of-supply or state code on your invoice, e-invoice or e-way bill.
- 4For a full check of the number, including its checksum, open the GST verification tool linked below the box.
How this is calculated
GSTIN = 2-digit state code + 10-character PAN + 1 entity number + the letter Z + 1 check character. Example: 27AAPFU0939F1ZV → 27 is Maharashtra, AAPFU0939F is the PAN, 1 marks the first registration under that PAN in the state, Z is a default letter and V is the check character.
Frequently asked questions
What do the first two digits of a GSTIN mean?
They are the GST state code of the state or Union Territory where that registration was granted. The next ten characters are the PAN of the business, the thirteenth shows the number of registrations under that PAN in the state, the fourteenth is Z by default and the last is a check character.
What happened to GST state code 25?
Code 25 belonged to Daman and Diu. In 2020 Daman and Diu merged with Dadra and Nagar Haveli to form a single Union Territory, and registrations there moved to code 26. You may still see 25 on old invoices, but it is no longer issued, so it does not appear in the current list.
Why does Andhra Pradesh have two codes, 28 and 37?
Code 28 was the code of undivided Andhra Pradesh. After Telangana was formed, Telangana received code 36 and the present state of Andhra Pradesh received code 37. GSTINs issued for Andhra Pradesh therefore begin with 37, while 28 survives mainly in older records and legacy systems.
What are codes 97 and 99 used for?
Code 97 stands for Other Territory, which covers supplies in areas that are not part of any state or Union Territory, such as certain offshore locations. Code 99 stands for Centre Jurisdiction and is used for certain registrations handled centrally rather than by a state. Most businesses never need either code on a domestic invoice.
How does the state code decide between IGST and CGST plus SGST?
Compare the supplier's state with the place of supply. If both are in the same state, the invoice carries CGST and SGST, or UTGST. If they differ, the supply is inter-state and IGST applies. The first two digits of the two GSTINs usually give the answer at a glance, though place-of-supply rules have exceptions for some services.