GST State Code List & Jurisdiction Finder (2026) — Find Your Code + Decode a GSTIN

It is the first two digits of every GSTIN and of the GST registration for a state or union territory. For example, Maharashtra is 27, Karnataka is 29, Delhi is 07. The code tells you the state in which that registration was granted.

A GSTIN has 15 characters: the first 2 are the state code, the next 10 are the holder’s PAN, the 13th is the entity number (how many registrations that PAN has in the state), the 14th is normally ‘Z’, and the 15th is a check digit. Use the decoder above to break down any GSTIN.

Code 25 (Daman & Diu) was discontinued when it merged with Dadra & Nagar Haveli in 2020 — the combined UT now uses 26. Code 28 (undivided Andhra Pradesh) is no longer issued after bifurcation; Andhra Pradesh is 37 and Telangana is 36.

For the central jurisdiction (Zone, Commissionerate, Division, Range), use the CBIC ‘Know Your Jurisdiction’ tool. For the state jurisdiction (ward or circle), use your state commercial-tax / GST department website, or look up any GSTIN on the GST portal’s Search Taxpayer, which shows both the central and state jurisdiction.

Every taxpayer is administratively allocated to either the State or the Central tax authority. Broadly, of taxpayers with aggregate turnover up to Rs. 1.5 crore about 90% are with the State and 10% with the Centre; above Rs. 1.5 crore the split is 50:50. The allocation is shown on your registration certificate and on Search Taxpayer.

Yes, indirectly. Supplies within the same state code are intra-state (CGST + SGST); supplies where the supplier and place of supply have different state codes are inter-state (IGST). The state code is therefore central to deciding the type of tax on each invoice.