GST State Code & Jurisdiction List: Complete Reference for 2026

Why the state code matters

The first two digits of every 15-character GSTIN identify the state where the registration was granted — for example, a GSTIN starting with 07 is registered in Delhi and one starting with 27 is registered in Maharashtra. Getting this wrong on a customer's GSTIN when claiming ITC is a common, easily avoidable error.

GST state code list (major states)

01 Jammu & Kashmir · 02 Himachal Pradesh · 03 Punjab · 04 Chandigarh · 05 Uttarakhand · 06 Haryana · 07 Delhi · 08 Rajasthan · 09 Uttar Pradesh · 10 Bihar · 18 Assam · 19 West Bengal · 20 Jharkhand · 21 Odisha · 22 Chhattisgarh · 23 Madhya Pradesh · 24 Gujarat · 27 Maharashtra · 29 Karnataka · 30 Goa · 32 Kerala · 33 Tamil Nadu · 36 Telangana · 37 Andhra Pradesh.

Finding your ward, circle or jurisdiction

Your specific jurisdiction (state or central, and the ward/circle/range within it) is shown on your GST registration certificate and under "Search Taxpayer" on the GST portal. This determines which tax office handles your assessments, notices and refund processing.

When jurisdiction actually matters to you

For day-to-day filing it rarely matters — but if you receive a scrutiny notice or need to file a manual application, knowing your correct jurisdiction saves a round trip to the wrong office. If it's an income tax notice rather than a GST one, our notice-reply service handles the response for you.

FAQs

Does the state code change if I add a new place of business? Each state you register a place of business in gets its own GSTIN with that state's code — you can't operate one GSTIN across multiple states.

Is jurisdiction the same as state code? No — state code identifies the state, while jurisdiction identifies the specific tax office/range/ward within that state or under central administration.