GST STATE CODES AND JURISDICTION 2026

This Quickinsure guide offers you a clear and easy-to-understand on GST state codes and jurisdictions for 2026, making it simpler for businesses, including stockbrokers to handle GST registration, invoicing, and compliance. It breaks down each GST code for each state, explains how central and state jurisdictions work, and describes the process of checking and correcting your GST details. This helps businesses manage taxes smoothly and avoid costly mistakes across India.

In India, understanding the GST state code is an essential facet for smooth taxation compliance and administration. These codes are the key aspect for businesses in sectors like the stock market. They are not just numbers; they help identify the correct state for GST registration, filing, invoicing, and determining the right tax jurisdiction.

On the other hand, the role of GST state codes is significant in stock broking businesses that often serve clients across multiple states. It assures regulatory transparency, prohibits mismatches in input tax credit, and streamlines the settlement of obligations. Without these codes, even well-run firms witness some major errors in compliance and reporting.

What is the GST State Code?

GST state codes are the unique two-digit unique identifiers that are assigned to every state and union territory in India for the purpose of GST registration and compliance. These are numerical codes that vary from state to state. The motive behind designing these codes is to establish a connection between the Goods and Services Tax Identification Number (GSTIN) and its location of registration.

GST State Code List

The following table indicates the state-wise GST codes that help businesses in smooth taxation:

State/UT Name	GST State Code	Alpha Code
Jammu and Kashmir	01	JK
Himachal Pradesh	02	HP
Punjab	03	PB
Chandigarh	04	CH
Uttarakhand	05	UT
Haryana	06	HR
Delhi	07	DL
Rajasthan	08	RJ
Uttar Pradesh	09	UP
Bihar	10	BR
Sikkim	11	SK
Arunachal Pradesh	12	AR
Nagaland	13	NL
Manipur	14	MN
Mizoram	15	MZ
Tripura	16	TR
Meghalaya	17	ML
Assam	18	AS
West Bengal	19	WB
Jharkhand	20	JH
Odisha	21	OR
Chhattisgarh	22	CG
Madhya Pradesh	23	MP
Gujarat	24	GJ
Dadra and Nagar Haveli and Daman and Diu	26	DN
Maharashtra	27	MH
Andhra Pradesh	28	AP
Karnataka	29	KA
Goa	30	GA
Lakshadweep	31	LD
Kerala	32	KL
Tamil Nadu	33	TN
Puducherry	34	PY
Andaman and Nicobar Islands	35	AN
Telangana	36	TS
Andhra Pradesh (newly added)	37	AP
Ladakh	38	LA
Other territory	97
Other country	96
Centre Jurisdiction	99

Note: the new GST code 26 is the merger code for both UTs, Dadra and Nagar Haveli and Daman and Diu. It is effective from January 26, 2020. Before January 26, 2020, the GST state code for the former Union Territory of Daman and Diu was 25. After Ladakh became a separate Union Territory in 2019, it was given the GST state code 37.

Examples GST State Code List of India

The GST state code list offers unique codes that are allotted by the Government of India to every state and UTs. For instance, GST code 27 represents Maharashtra, however, the GST state code 29 is for Karnataka. These numbers became highly important when GST was introduced in India.

For more clarity, the GST state code is included in the Goods and Services Tax Identification Number (GSTIN). The GSTIN is a 15-digit alphanumeric exclusive number that is given to every taxpayer registered under the GST law.

In this 15-digit GSTIN, the first two digits represent the GST state code. This particular code is used by the taxpayer at the time of entering invoice details in GST returns.

For instance, in “GSTIN - 10AAJCR2207E1Z2,” “10” indicates a business registered under GST in Bihar. Here are some more examples:

●        GST state code 23 represents Madhya Pradesh

●        GST state code 36 represents Telangana

●        GST state code 21 indicates Odisha

●        Uttar Pradesh has GST state code as 09

●        Punjab has 03 as state GST code

Classification of GST Jurisdictions

The classification of GST jurisdiction mainly involves categorizing areas based on their authority and responsibilities within the GST framework. This classification mainly includes:

●        Central Jurisdiction: It is governed by the Central Board of Indirect Taxes and Customs (CBIC), which is responsible for administering CGST (Central Goods and Services Tax) and IGST (Integrated Goods and Services Tax) in certain regions.

●        State Jurisdiction: It is handled by State Goods and Services Tax (SGST) authorities, supervising the implementation and administration of SGST within their respective states or union territories.

●        Union Territory Jurisdiction: It is similar to that of the state jurisdiction; however, it is applicable to union territories. UTGST is mainly administered by local tax authorities.

●        Dual Jurisdiction: This defines the areas where both central and state jurisdictions have the same jurisdictions, leading to the administration of both CGST and SGST.

●        Inter-State Jurisdiction: It obtains the transactions involving the movement of goods and services between different states and union territories, regulated by the Integrated GST mechanism under the control of the Central Government.

How to Find or Search for GST Jurisdiction?

There is more than one way to find out the jurisdiction for a particular GSTIN or taxpayer. The taxpayer has to be very careful in stating the correct and complete address of the place of business while applying for GST registration. This key information is used to find out jurisdiction accurately while declaring it in the GST registration application and evades potential inconveniences.

Searching State Jurisdictions in GST

Commonly, before applying for GST registration, at first, the taxpayer has to identify their correct state jurisdiction. To do this, they need to visit the respective state’s commercial tax, VAT, or sales tax website and search for the relevant ward or circle to determine their jurisdiction.

For example, if you want to find your GST jurisdiction in Karnataka, you can search “Karnataka GST jurisdiction” in your web browser. This will lead you to the website http://gstkarnataka.gov.in/Jurisdiction.html, where divisions, groups, wards, districts, and taluks are clearly listed. Similarly, every state provides its own dedicated website or webpage with jurisdiction details.

Searching Central Jurisdictions in GST

Just like state jurisdiction, a taxpayer can also identify their Central GST jurisdiction and range. The CBIC (Central Board of Indirect Taxes and Customs) provides a “Know Your Jurisdiction” tool, which can be accessed through any browser at: https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris

Steps to find your Central GST jurisdiction:

Step 1: Select your state or union territory from the list on the screen.

Step 2: Choose the applicable zone by clicking on the list of names.

Step 3: Similar to the above steps, once the list of Commissionerate appears, click on the one relevant to you.

Step 4: Next, select the appropriate sub-Commissionerate or division from the displayed options.

Step 5: You will then see the list of jurisdiction ranges. From here, you can identify the range that applies to your business.

Read More - Maharashtra RTO passing codes

How to Correct a Wrongly Informed GST Jurisdiction?

If a taxpayer has chosen the wrong jurisdiction during GST registration, they can request a correction. A separate application must be submitted to the administrative office or IT cell of the concerned state to update the jurisdiction details.

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The Bottom Line

For every business, understanding GST state codes and jurisdictions is essential for accurate registration, compliance, and reporting. Whether managing invoices, filing returns, or identifying the right authority, these codes ensure transparency and error-free operations, especially for businesses operating across states. Taxpayers can avoid compliance issues and maintain smooth, uninterrupted business functioning under the GST framework by correctly determining and updating GST jurisdiction details.

FAQs:

1. What is a GST state code?

Ans - A GST state code is a two-digit numerical identifier assigned to every Indian state and union territory for GST registration and compliance.

2. Why are GST state codes important?

Ans - They help determine the correct place of registration, filing, invoicing, and tax jurisdiction under GST.

3. Where do we find the GST state code in a GSTIN?

Ans - The first two digits of the 15-digit GSTIN represent the GST state code.

4. Are GST state codes the same for all taxpayers in a state?

Ans - Yes. Every taxpayer registered within a specific state or UT uses the same two-digit code.

5. How can I check the GST state code for my business location?

Ans - You can refer to the official GST state code list or check the first two digits of your GSTIN.

6. What is GST jurisdiction?

GST jurisdiction refers to the specific state or central tax authority responsible for administering GST for a taxpayer.

7. How do I find my state GST jurisdiction?

Ans - Visit your state’s commercial tax, VAT, or sales tax website and search for the relevant ward or circle.

8. How do I find my Central GST jurisdiction?

Ans - Use the CBIC’s “Know Your Jurisdiction” tool available at https://cbic-gst.gov.in

9. What should I do if I selected the wrong GST jurisdiction during registration?

You must submit a request to the state’s administrative office or IT cell to correct the jurisdiction details.

10. Why are GST state codes important for stockbroking businesses?

They prevent input tax credit mismatches, ensure regulatory clarity, and support smooth multi-state operations.