Question 1

What is a GST state code?

Accepted Answer

The first two digits of every 15-digit GSTIN are the GST state code, indicating the state or union territory where the registration was issued (e.g. 27 = Maharashtra, 29 = Karnataka).

Question 2

What is GST state code 27?

Accepted Answer

27 is the GST state code for Maharashtra. A GSTIN beginning with 27 was registered in Maharashtra.

Question 3

What happened to code 25 (Daman & Diu)?

Accepted Answer

After the January 2020 merger of Daman & Diu with Dadra & Nagar Haveli, code 26 now represents the combined union territory; code 25 is legacy and no longer issued.

Code	State / UT
01	Jammu & 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	Chhattisgarh
23	Madhya Pradesh
24	Gujarat
26	Dadra & 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 & Nicobar Islands
36	Telangana
37	Andhra Pradesh
38	Ladakh
97	Other Territory
99	Centre Jurisdiction

GST State Code List (2026) — all GST codes

Need a GSTIN in any of these states?