Thus, it is important for businesses to know about the GST state code list, which forms the first 2
digits of the GSTIN. This state code list under GST is prescribed as per the Indian Census of
2011 and is as follows:
State code list State State code list State
under GST under GST
01 Jammu & Kashmir 20 Jharkhand
02 Himachal Pradesh 21 Odisha
03 Punjab 22 Chhattisgarh
04 Chandigarh 23 Madhya Pradesh
05 Uttarakhand 24 Gujarat
06 Haryana 25 Daman & Diu
07 Delhi 26 Dadra & Nagar
Haveli
08 Rajasthan 27 Maharashtra
09 Uttar Pradesh 28 Andra Pradesh
(Old)
10 Bihar 29 Karnataka
11 Sikkim 30 Goa
12 Arunachal Pradesh 31 Lakshadweep
13 Nagaland 32 Kerala
14 Manipur 33 Tamil Nadu
15 Mizoram 34 Puducherry
16 Tripura 35 Andaman &
Nicobar Islands
17 Meghalaya 36 Telangana
18 Assam 37 Andhra Pradesh
19 West Bengal 38 Ladakh