GST State Code List 2026: Find Your State Code and Fix Common GSTIN Mix-Ups

Every GSTIN begins with a two-digit state code, and getting it wrong on an invoice or e-way bill can trigger a mismatch, block your input tax credit, or even get your IRN rejected. This guide gives you the complete GST state code list for 2026, explains exactly where the code sits inside your GSTIN, and clears up the codes people mix up most, like 08 and 09, or 24 and 27.

What Is a GST State Code?

A GST state code is a two-digit number assigned to every Indian state and union territory, as maintained by the Central Board of Indirect Taxes and Customs on the official GST portal. It forms the first two digits of your 15-digit GSTIN and tells you exactly where a business is registered. Since GST registration is state-wise, a business with offices in three states will hold three separate GSTINs, each starting with a different state code.

Where the State Code Sits in Your GSTIN

A GSTIN looks like this: 08AAEPM0111C1Z8. Breaking it down:

•          Digits 1-2: State code (08 means the business is registered in Rajasthan)

•          Digits 3-12: The business's 10-character PAN

•          Digit 13: Entity number, used when a single PAN holds multiple registrations in the same state

•          Digit 14: Default value, always Z

•          Digit 15: A checksum digit used for validation

Knowing this structure is useful beyond curiosity. Every time you receive an invoice, you can glance at the first two digits and instantly know whether the supplier is in your state or a different one, which decides whether CGST plus SGST applies or IGST applies instead.

Complete GST State Code List 2026 (All States and UTs)

Codes 25 and 28 are not currently active. Code 25 was retired when Daman and Diu merged with Dadra and Nagar Haveli in 2020 to form the single code 26. Code 28 was the original code for undivided Andhra Pradesh before the 2014 state bifurcation, and Andhra Pradesh now uses code 37. You may still see 25 or 28 in old records, but neither should appear on a new GST registration.

08 GST State Code: Which State Is It?

Code 08 belongs to Rajasthan. It is one of the most searched state codes because it sits right next to 09, which is Uttar Pradesh, and the two are commonly confused when reading a GSTIN quickly. If you see a GSTIN starting with 08, the business is registered in Rajasthan, not UP.

24 GST State Code: Which State Is It?

Code 24 belongs to Gujarat. It gets searched often alongside 27 (Maharashtra) and 29 (Karnataka), since all three are major industrial states and appear frequently on B2B invoices. If a vendor's GSTIN starts with 24, their registered place of business is in Gujarat.

Why This Two-Digit Code Actually Matters for Your Business

1. Deciding CGST plus SGST vs IGST

If the supplier's state code and the place of supply match, the transaction is intra-state, and CGST plus SGST apply. If they differ, it is inter-state, and IGST applies instead. Charging the wrong tax type because of a misread state code is a common and avoidable filing error.

2. Input Tax Credit Allocation

A wrong state code entered while filing GSTR-1 can misdirect the invoice data in the recipient's GSTR-2B, meaning the buyer's input tax credit may not reflect correctly, or worse, may show up against the wrong GSTIN entirely.

This kind of mismatch is exactly the type of red flag covered in our guide on warning signs of fake ITC fraud, since genuine data entry errors and fraudulent claims can sometimes look similar during scrutiny.

3. E-Way Bill Generation

The state code also plays a direct role in e-way bill compliance, especially with the new Ship-To GSTIN rule effective from 1 August 2026. If the Ship-To GSTIN's state code does not align with the delivery location entered on the e-way bill, it can raise questions during a transit check.

4. E-Invoice (IRN) Validation

If a seller's system auto-populates the wrong state code while generating an e-invoice, it can lead to an incorrect place of supply being picked up, which in serious cases results in the Invoice Reference Number getting rejected. The invoice then has to be cancelled and reissued correctly.

How to Find Your GST State Code

•          Check the first two digits of your GSTIN directly

•          Look at your GST Registration Certificate (Form REG-06), where the GSTIN and jurisdiction are printed

Use the official GST portal's search taxpayer tool to verify any GSTIN and see its registered state

Common Mistakes to Avoid

•          Reading 08 (Rajasthan) as 09 (Uttar Pradesh) or vice versa when scanning invoices quickly

•          Assuming 28 is a valid current code for Andhra Pradesh; the correct active code is 37

•          Entering an old GSTIN starting with 25 (Daman and Diu) for a fresh registration, when the correct merged code is now 26

•          Copying a vendor's state code from an old invoice without verifying it against their current active GSTIN

Frequently Asked Questions

What is the 08 GST state code?

08 is the GST state code for Rajasthan.

What is the 24 GST state code?

24 is the GST state code for Gujarat.

How many GST state codes are there in India?

There are GST state codes for 28 states and 8 union territories, though a few legacy codes like 25 and 28 are no longer active after mergers and bifurcations.

Can I find my state from just my GSTIN?

Yes. The first two digits of any GSTIN always represent the state code, so you can match it against the complete list above to identify the state instantly.

What happens if the state code on an invoice is wrong?

It can lead to the wrong tax type being charged, misdirected input tax credit in GSTR-2B, and in e-invoicing cases, rejection of the Invoice Reference Number.

Is the GST state code the same as GST jurisdiction?

No. The state code identifies the state of registration, while jurisdiction refers to which specific tax office, Central or State, administers your GST account. Both are shown on your registration certificate.

Can a GST state code change after registration?

No, the state code cannot be modified for an existing GSTIN. If a business needs to operate from a different state, it must apply for a fresh, separate GST registration in that state.

Need Help With GST Registration in Any State?

If you are registering a business in a new state and want to make sure your GSTIN, invoices, and returns are error-free from day one, the team at GST Registration and LegalDev can guide you through it.

Call: +91-8588808388

WhatsApp: +91-72172 54194

Written by Rohit Kumar Jaluthariya, SEO Intern and Content Creator at the gstregistration.co website, covering GST compliance and digital tax updates for Indian businesses.