GST State Code List: State Codes for All States and Union Territories
Publishing Date: 18 October, 2026
The GST state code is the first two digits of a GSTIN. In Delhi NCR: Delhi is 07, Noida, Greater Noida and Ghaziabad (Uttar Pradesh) are 09, and Gurugram and Faridabad (Haryana) are 06. The full list for every state and union territory is below.
Every GST registration number (GSTIN) starts with a two-digit code for the state or union territory where the business is registered. The same code appears on tax invoices as the place of supply, and it decides whether you charge IGST or CGST plus SGST.
GST state codes in Delhi NCR
Delhi NCR spans three states, so businesses a few kilometres apart can have different codes.
| City | State / UT | GST state code |
|---|---|---|
| New Delhi, Delhi | Delhi | 07 |
| Noida, Greater Noida, Ghaziabad | Uttar Pradesh | 09 |
| Gurugram (Gurgaon), Faridabad | Haryana | 06 |
Registering in Noida? See our GST registration in Noida page. For Haryana, see GST registration in Gurgaon, and for Delhi, GST registration in Delhi.
Complete GST state code list
| Code | State / Union Territory | Code | State / Union Territory |
|---|---|---|---|
| 01 | Jammu and Kashmir | 20 | Jharkhand |
| 02 | Himachal Pradesh | 21 | Odisha |
| 03 | Punjab | 22 | Chhattisgarh |
| 04 | Chandigarh | 23 | Madhya Pradesh |
| 05 | Uttarakhand | 24 | Gujarat |
| 06 | Haryana | 26 | Dadra and Nagar Haveli and Daman and Diu |
| 07 | Delhi | 27 | Maharashtra |
| 08 | Rajasthan | 29 | Karnataka |
| 09 | Uttar Pradesh | 30 | Goa |
| 10 | Bihar | 31 | Lakshadweep |
| 11 | Sikkim | 32 | Kerala |
| 12 | Arunachal Pradesh | 33 | Tamil Nadu |
| 13 | Nagaland | 34 | Puducherry |
| 14 | Manipur | 35 | Andaman and Nicobar Islands |
| 15 | Mizoram | 36 | Telangana |
| 16 | Tripura | 37 | Andhra Pradesh |
| 17 | Meghalaya | 38 | Ladakh |
| 18 | Assam | 97 | Other Territory |
| 19 | West Bengal | 99 | Centre Jurisdiction |
Code 25 (Daman and Diu) is no longer used after the merger with Dadra and Nagar Haveli, which uses 26. Code 28 belonged to undivided Andhra Pradesh; Andhra Pradesh now uses 37.
How a GSTIN is built
A GSTIN has 15 characters, and each part means something.
| Characters | Meaning | Example: 09ABCDE1234F1Z5 |
|---|---|---|
| 1–2 | State code | 09 (Uttar Pradesh) |
| 3–12 | PAN of the business | ABCDE1234F |
| 13 | Registration number for that PAN in the state | 1 (first registration) |
| 14 | Default letter | Z |
| 15 | Check digit | 5 |
You can check whether any GSTIN has a valid structure with our free GSTIN validator.
Why the state code matters
- Tax type on invoices: if your state code and the customer's place of supply match, you charge CGST and SGST; if they differ, you charge IGST.
- Separate registration per state: a business needs a separate GSTIN, with that state's code, in each state where it has a place of business.
- E-invoices and e-way bills: the state code of the supplier and recipient is checked on every document.
Selling in more than one state? Our GST registration service covers additional-state registrations too.
Frequently Asked Questions
Q1. What is the GST state code of Noida?
Noida is in Uttar Pradesh, so its GST state code is 09. Greater Noida and Ghaziabad also use 09.
Q2. What is the GST state code of Gurugram?
Gurugram (Gurgaon) is in Haryana, so its GST state code is 06. Faridabad also uses 06.
Q3. What is the GST state code of Delhi?
Delhi uses GST state code 07.
Q4. Is the GST state code the same as the place of supply code on an invoice?
Yes. Invoices show the place of supply using the same two-digit state codes.
Q5. What do codes 97 and 99 mean?
Code 97 is used for Other Territory and code 99 for Centre Jurisdiction registrations.
Related guides
Mukul Tomar writes Vaidam Consultancy’s guides on company registration, GST, income tax and ROC compliance. An experienced blog writer on Indian tax and business law, his articles have also been published on TaxGuru. He turns complex rules into clear, practical steps that business owners can act on.
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