GST State Code List and Jurisdiction PDF

GST State Code List and Jurisdiction - Summary

The Goods and Services Tax Identification Number (GSTIN) is a unique 15-digit alphanumeric identification number given to taxpayers registered under GST. The first two digits of a GSTIN represent the state code, which helps in easily identifying the state where a business is located and registered under GST.

What is GST State Codes?

Under GST law, every state and Union Territory is assigned a unique numeric code referred to as the GST state code. For example, ‘02’ is the GST state code for Himachal Pradesh and ‘07’ is the GST state code for Delhi. The GST state code will also form the first two digits of a taxpayer’s GST number i.e. GSTIN. Hence, if a taxpayer’s GSTIN is 07AAXXX1234A1Z5, then one can identify that the taxpayer has taken their GST registration in Delhi.

GST State Codes List for 2025

Importance of GST State Code:

1. GST Registration:  The correct state code is essential during registration as it forms part of the GSTIN and determines the jurisdiction.
2. GST Invoice & e-Invoicing: State codes in GSTINs help determine the place of supply and correct tax type (IGST or CGST+SGST). Incorrect codes can lead to wrong tax charges or cancellation of IRNs.
3. GSTR-1 & GSTR-3B Return Filing: Accurate GSTINs (with correct state codes) are required in return filings. Errors may result in incorrect tax credit being passed to the wrong taxpayer.

GSTIN Format Explained

The GSTIN is a special number made up of 15 digits. It is linked to a person’s PAN and is also state-specific. Here’s how GSTIN breaks down:

• First Two Digits: Represent the State Code
• Next Ten Digits: Indicate PAN or TAN
• Thirteenth Digit: Represents the number of registrations under a single PAN
• The Fourteenth Digit: Indicates the nature of the business (kept as ‘Z’ by default for future use)
• Fifteenth Digit: Alphanumeric character that indicates the check code

Don’t forget to download the GST State Code List PDF using the link given below for easy reference! 📥

• List of Exempted Goods Under GST
• GSTR 1 Form
• GST an Overview Hindi
• New GST Rate List 2025
• GST Ghatak List
• GST SAC Codes List
• GST Exemption List for Services
• GST Registration Process

GST State Code List and Jurisdiction PDF Download