GST Reference · 38 States & UTs

GST State Code List

Every GSTIN opens with a two-digit code that names the State or Union Territory behind the registration. Search the full list below, or read on to see exactly how those two digits fit into the 15-character GSTIN.

24 = Gujarat State Code, read from the first two characters of the GSTIN

What is a GST State Code?

A GST State Code is a two-digit numerical code assigned to each Indian State and Union Territory for GST purposes. The code appears at the beginning of a GSTIN. For example, a GSTIN beginning with 24 indicates that the registration is associated with Gujarat.

These codes are commonly used in GST registration, tax invoices, GST returns, accounting software, and other GST-related processes.

How to Read the State Code from a GSTIN

A GSTIN consists of 15 characters. For example: 24ABCDE1234F1Z5. The first two characters represent the State or Union Territory code.

GSTIN PartCharactersMeaning
State Code1–2State/UT where registration is associated
PAN3–12PAN of the taxpayer/entity
Entity Number13Registration/entity number
Default Character14Usually Z
Check Code15Checksum character
24State
ABCDE1234FPAN
1Entity
ZDefault
5Check

For 24ABCDE1234F1Z5 — 24 = Gujarat. Therefore, the GSTIN is associated with a registration in Gujarat.

Why are GST State Codes Important?

Useful across several areas of GST compliance and business operations.

01

GSTIN Identification

The first two digits of a GSTIN help identify the State or Union Territory associated with the registration.

02

Tax Invoices

GST state codes are useful when identifying the location of suppliers and recipients on GST invoices.

03

Accounting & Billing Software

Businesses and accounting systems use state codes when processing GST-related information.

04

GST Data Analysis

State codes can help organize and analyze GST registration and transaction data by State or Union Territory.

05

GSTIN Validation & Verification

The state code can be used as one element when checking whether a GSTIN follows the expected structure.

GST State Code vs GSTIN

A GST State Code and a GSTIN are not the same thing. The GST State Code is only the first two digits of a GSTIN, whereas a GSTIN is a unique 15-character identification number assigned to a registered taxpayer.

GST State Code
24
GSTIN
24ABCDE1234F1Z5

The 24 identifies Gujarat, while the complete 15-character number identifies the particular GST registration.

Important Note

GST State Codes are provided for informational and educational purposes. A State Code alone does not confirm that a GSTIN is valid, active, or registered. For official GST registration and taxpayer information, users should refer to the official GST portal.

OKOSUM is an independent website and is not affiliated with, endorsed by, or operated by the Government of India, GSTN, or any government department.

Frequently Asked Questions

A GST State Code is a two-digit code used to identify the State or Union Territory associated with a GST registration.

A GST State Code consists of two digits.

The State Code is found in the first two characters of a GSTIN.

The GST State Code for Gujarat is 24.

The GST State Code for Maharashtra is 27.

Yes. The first two characters of a GSTIN represent the associated State or Union Territory code.

No. The State Code only represents the State or Union Territory portion of the GSTIN. It does not by itself confirm whether the complete GSTIN is valid or active.

No. A GST State Code is a two-digit code used for GST-related identification, while a PIN code is a postal code used to identify geographic postal areas.

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