States and state codes under GST and GST Number

Every GST number starts with 2 digits. These 2 digits represent a state. Every state is given a unique code and each GST number indicates state in which the number is registered.

You can easily find which state a GST number belong to.

Ofcourse GST number verification tool is one option, but if you just want to check the state for purpose of charging IGST you can find the state by looking at first 2 digits of a GST number.

As of now we have state codes up to digit 37. Andhra Pradesh is the latest addition to state list.

State list with GST codes

List of states with GST code
CODE STATE
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 MEGHLAYA
18 ASSAM
19 WEST BENGAL
20 JHARKHAND
21 ODISHA
22 CHATTISGARH
23 MADHYA PRADESH
24 GUJARAT
25 DAMAN AND DIU
26 DADRA AND NAGAR HAVELI
27 MAHARASHTRA
28 ANDHRA PRADESH(BEFORE DIVISION)
29 KARNATAKA
30 GOA
31 LAKSHWADEEP
32 KERALA
33 TAMIL NADU
34 PUDUCHERRY
35 ANDAMAN AND NICOBAR ISLANDS
36 TELANGANA
37 ANDHRA PRADESH (NEW)

Above table gives details of each state with code given to it. Every GST number will start with any of the code given above. You can easily find out which state a particular GST number belongs too.

A tax payer can register in any number of states. However GST numbers will be based on PAN.

Similarly a tax payer can have multiple GST numbers in a single state for each business vertical.

List of special states under GST

As you know that turnover limits are fixed for compulsory registration under GST. Turnover limit for special states is lower than other states.

You must have doubts which are the special states for which turnover limit is different under GST.

Under GST, special states are same as listed in Constitution of India.

Special category states shall mean states as specified in sub clause (g) of clause (4) of article 279A of the Constitution of India.

Here is the list of special states under GST require lower turnover for compulsory registration.

  1. Arunachal Pradesh,
  2. Assam,
  3. Jammu and Kashmir,
  4. Manipur,
  5. Meghalaya,
  6. Mizoram,
  7. Nagaland,
  8. Sikkim,
  9. Tripura,
  10. Himachal Pradesh and
  11. Uttarakhand