Understanding GST State Codes and Jurisdiction in India: A Beginner’s Guide

Have you ever wondered:

“What is the GST State Code in my GSTIN?” or 

“What happens if I register under the wrong jurisdiction?”

You’re not alone.

These are common and valid concerns, especially among small business owners, salaried individuals with a side business, and independent service providers.

In this article, we’ll break down the concepts of GST State Code and GST jurisdiction in a clear, practical, and beginner-friendly way. Whether you’re an IT consultant, a retail shop owner, or a freelance content writer, this guide will help you understand the structure, purpose, and impact of getting these codes right.

What Is a GST State Code?

A GST State Code is a 2-digit identifier assigned to each State and Union Territory in India under GST law. This code appears at the beginning of your 15-digit GSTIN (Goods and Services Tax Identification Number). It tells us where your business is registered for GST purposes.

Imagine this: There is an independent IT consultant working in Bengaluru, Karnataka. Her GSTIN (Goods and Services Tax Identification Number) starts with the number 29. This number is the state code for Karnataka.

But this number is not just for keeping records. It plays an important role in how GST (Goods and Services Tax) is applied to her business.

It helps decide:

• Which type of tax is charged—whether it will be CGST and SGST (when the buyer is also in Karnataka), or
• IGST (when the buyer is in another state).

This state code also affects how she deals with both the Central and State tax departments.

In short, the GSTIN and its state code help make sure the right taxes are collected and sent to the correct government authorities.

How to Find Your GST Jurisdiction (Step-by-Step)

For State Jurisdiction:

Visit the respective State Commercial Tax Department website.

Example: 

• An IT service provider in Karnataka state can visit gstkarnataka.gov.in/Jurisdiction.html to find his division, ward, district, and more.
• For Odisha state: https://odishatax.gov.in/state_jurisdiction.php

For Central Jurisdiction:

Go to the CBIC’s “Know Your Jurisdiction” tool: https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris

Step-by-step:

• Select your State.
• Choose your Zone.
• Select the Commissionerate.
• Pick the Division.

View the Range and jurisdiction details.

GST State Code List (Selected Examples)

Note:

• GST State Code 26 now represents the merged Dadra & Nagar Haveli and Daman & Diu, post 26th January 2020.
• Code 99 is reserved for taxpayers falling under Central Jurisdiction.
• Code 97 is used for Other Territories not assigned to standard states/UTs.

Refer the Full list available on the official CBIC website.

What If You Selected the Wrong Jurisdiction?

If the wrong State Code or jurisdiction was entered during GST registration:

• You cannot change the GST State Code within the same GSTIN.
• You must apply for a fresh GST registration under the correct state.
• Submit a written request to change jurisdiction to the State GST authority for administrative corrections (if allowed).

Check Your REG-06 Certificate: You can confirm your assigned jurisdiction anytime by viewing your GST certificate.

How GST State Code Affects E-Way Bills

When transporting goods, the E-Way Bill requires correct source and destination state codes. Errors here can:

• Trigger tax mismatches
• Delay goods in transit
• Invite compliance notices or audits

Always verify GSTINs with their State Code before filing or invoicing. This simple habit can prevent significant downstream errors in filing, e-invoicing, or reconciliation.

How GSTIN Is Structured

A GSTIN is a 15-digit number, broken down as:

Conclusion

Understanding GST State Codes and jurisdiction may seem like a back-office detail. But for freelancers, factory owners, shopkeepers, and salaried professionals who run side ventures, this clarity ensures:

• Smooth GST registration
• Correct place of supply and taxation
• Accurate GST return filing
• Fewer compliance errors
• Easier audits and reconciliations

Whether you’re a freelance content writer in Chennai, a local retailer in Indore, or a salaried engineer selling software on the side, knowing your state code and jurisdiction helps you stay confidently compliant.

Frequently Asked Questions (FAQ) on GST State Code and Jurisdiction in India

Here are answers to some of the most common questions beginners have about GST State Codes and jurisdiction in India. Whether you’re registering for GST or reviewing your GSTIN details, these FAQs will help clarify key doubts.

How can I identify the GST State Code from a GSTIN?

The first two digits of your GSTIN (Goods and Services Tax Identification Number) represent your State Code under GST. Example: If a freelance software developer in Pune has a GSTIN like 27AATFV1462C1ZV, the 27 indicates Maharashtra.

Which state uses GST State Code 21?

GST Code 21 is assigned to Odisha.

Example: An IT consultant in Bhubaneswar with GSTIN starting 21AAPQR1234H1Z1 is registered in Odisha.

What does GST State Code 99 refer to?

GST State Code 99 is used for Central Jurisdiction. Businesses falling under this category are assessed directly by the Central Government rather than any state.

Example: A PSU like the Railways or a large central authority office may be assigned GST Code 99 for its central operations.

When did GST come into effect in India?

The Goods and Services Tax (GST) was launched in India on 1st July 2017, replacing numerous indirect taxes such as VAT, service tax, and excise duty with a unified tax system.

What is the meaning of GST State Code 03?

03 is the GST code for the state of Punjab.

Example: A small textile unit in Ludhiana with GSTIN starting 03AAHPL1234M1Z2 is registered under Punjab.

What does GST State Code 05 stand for?

GST Code 05 refers to Uttarakhand.

Example: A yoga retreat business in Rishikesh using GSTIN starting with 05 is governed under Uttarakhand GST rules.

Which state uses GST State Code 06?

GST Code 06 is assigned to Haryana.

Example: An IT consultant in Gurugram with GSTIN starting 06BBXYZ1234H1Z1 is registered in Haryana.

What does GST Code 07 represent?

GST Code 07 is used for the National Capital Territory of Delhi.

Example: A content writing agency in New Delhi would have a GSTIN beginning with 07.

Which state is identified by GST Code 08?

GST Code 08 represents the state of Rajasthan.

Example: A marble supplier in Udaipur having GSTIN like 08ABCFX3456G1ZV is registered in Rajasthan.

What state is linked to GST Code 09?

GST Code 09 corresponds to Uttar Pradesh.

Example: A Kanpur-based leather exporter will have a GSTIN starting with 09.

Which state corresponds to GST Code 10?

GST State Code 10 represents Bihar.

Example: A Patna-based software training centre using a GSTIN starting with 10 is registered under Bihar.

Which GST State Code refers to West Bengal?

GST Code 19 denotes West Bengal.

Example: A graphic designer in Kolkata with GSTIN 19AXYZM0987D1ZQ is registered in West Bengal.

What does GST State Code 22 indicate?

Code 22 corresponds to Chhattisgarh.

Example: A Raipur-based mineral trading company would have GSTIN starting with 22.

Which state uses GST State Code 23?

GST Code 23 stands for Madhya Pradesh.

Example: A spices trader in Indore would hold a GSTIN beginning with 23.

What is represented by GST Code 24?

The GST Code 24 is assigned to Gujarat.

Example: A diamond processing unit in Surat will have a GSTIN like 24ABCDE1234F1ZB.

Which state is linked to GST Code 27?

GST State Code 27 corresponds to Maharashtra.

Example: A corporate office in Mumbai with GSTIN 27AACCD4567L1Z6 is registered in Maharashtra.

What is GST State Code 29 used for?

GST Code 29 represents the state of Karnataka.

Example: A tech startup in Bengaluru will be assigned a GSTIN starting with 29.

What is the significance of GST Code 36?

Code 36 identifies the state of Telangana.

Example: A Hyderabad-based digital marketing agency would have GSTIN starting with 36.

Which region is covered by GST Code 37?

GST Code 37 refers to the reorganized state of Andhra Pradesh post-bifurcation from Telangana.

Example: A coastal freight service in Visakhapatnam will hold GSTIN beginning with 37.

What does GST Code 33 stand for?

GST State Code 33 is used for Tamil Nadu.

Example: A software development company in Chennai will have a GSTIN like 33AABCV1234M1Z7.

Why is the GST State Code important for businesses in India?

The GST State Code plays a crucial role in:

• Identifying the State or Union Territory of GST registration
• Determining the place of supply and type of GST to be levied
• Ensuring accuracy in e-invoicing, return filing, and input tax credit claims

Example: If an invoice incorrectly mentions the buyer’s GSTIN with code 27 (Maharashtra) instead of 29 (Karnataka), it may result in the wrong tax type (IGST vs. CGST/SGST) and misallocated credit.

How is a GSTIN structured and what role does the state code play?

A GSTIN (Goods and Services Tax Identification Number) is a 15-character alphanumeric ID. Here’s the breakdown:

This format ensures the uniqueness of every GST registration across India.

Can the GST State Code be changed after registration is complete?

No, once a GSTIN is issued, the state code portion cannot be changed.

If your business shifts operations to another state or was incorrectly registered, you must apply for a new GSTIN under the correct state.

Example: If a business moves from Delhi (code 07) to Haryana (code 06), they must surrender the Delhi GSTIN and obtain a new GSTIN for Haryana.

How does the GST State Code impact E-Way Bill generation?

The source and destination State Codes from the supplier’s and recipient’s GSTINs are used to generate the E-Way Bill.
Incorrect state codes may:

• Misclassify the supply as inter-state or intra-state
• Delay delivery due to mismatches
• Invite penalties during transit

Example: If a shop owner in Jaipur (code 08) sends goods to a buyer in Ahmedabad (code 24), the correct inter-state supply must reflect in the E-Way Bill using these codes.