The first two digits of GST Number- GST State Code !
In the GSTIN, the first two digits represent the state code, followed by a 10-digit PAN (Permanent Account Number), a 13th digit (entity code within the same PAN), a 14th digit (default “Z” for regular taxpayers), and a 15th digit (checksum digit for validation).
Example: For a business in Maharashtra (state code 27), a GSTIN might look like 27AABCU1234R1ZT—where “27” indicates Maharashtra.
Here is a list of all the GST State Codes:
| State Code | State Name |
| 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 | Orissa/Odisha |
| 22 | Chhattisgarh |
| 23 | Madhya Pradesh |
| 24 | Gujarat |
| 25 | Daman & Diu |
| 26 | Dadra & Nagar Haveli |
| 27 | Maharashtra |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshdweep |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Pondicherry |
| 35 | Andaman & Nicobar Islands |
| 36 | Telangana |
| 37 | Andhra Pradesh (New) |
| 38 | Ladakh(New) |
