The first two digits of any GSTIN aren't arbitrary — they're a fixed state code assigned by the GST Network, and knowing this table lets you instantly identify where any business is registered just by glancing at its GST number.
Why state codes matter in GST
India's GST system requires separate registration in each state where a business has a taxable presence, since GST is partly administered at the state level even though it's a unified national tax structure. The embedded state code in every GSTIN reflects exactly which state registration that specific number belongs to.
The full state and union territory code table
01 Jammu and 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, 27 Maharashtra, 29 Karnataka, 30 Goa, 31 Lakshadweep, 32 Kerala, 33 Tamil Nadu, 34 Puducherry, 35 Andaman and Nicobar Islands, 36 Telangana, 37 Andhra Pradesh, and 38 Ladakh. Codes 25 and 26 (Daman & Diu, and Dadra & Nagar Haveli) reflect the pre-merger union territories, now administratively combined.
How to use this table practically
If you're reviewing an invoice or vendor GSTIN and want to quickly confirm it matches the state the vendor claims to operate from, reading just the first two digits against this table gives you an instant cross-check — no need to decode the entire number manually.
Why code 28 sometimes still appears
State code 28 was historically used for undivided Andhra Pradesh before Telangana's formal separation. Registrations issued before the split may still reference this older code in historical records, even though new registrations use 36 (Telangana) or 37 (Andhra Pradesh) going forward.
Decode any GSTIN automatically
Rather than manually cross-referencing this table every time, our GST decoder extracts the state name automatically from any GSTIN you enter, along with the full character-by-character breakdown and the verified check-digit calculation.
Can a business's GST state code change over time?
No — the state code is fixed to the specific registration it belongs to. If a business needs presence in a new state, it applies for an entirely new, separate GSTIN reflecting that state's code, rather than modifying an existing registration's embedded state code.