GST State Codes: The Complete List

• The first two digits of every GSTIN, so you can tell a buyer's state at a glance
• The place of supply on a tax invoice, printed as state name and code
• GSTR-1, where every B2B invoice and every state-wise B2C total carries a place-of-supply code
• E-way bills, for the dispatch and delivery states
• GSTR-3B table 3.2, which lists inter-state sales to unregistered buyers by state

Sri Lakshmi Stores is in Mysuru, so its GSTIN starts with 29, Karnataka. A wholesale buyer's GSTIN starts with 29 as well, and goods are delivered in Mandya: the place of supply is 29, the same as the store, so a ₹10,000 sale at 18% carries CGST ₹900 and SGST ₹900.

A second buyer's GSTIN starts with 33, Tamil Nadu, and goods go to Coimbatore. The place of supply is 33, different from 29, so the same sale carries IGST of ₹1,800. If the store had wrongly charged CGST and SGST, the Tamil Nadu buyer could not claim the credit and the store would have to pay IGST and seek a refund of the wrong tax.

Andhra Pradesh used code 28 before the state was divided in 2014; the present Andhra Pradesh uses 37 and Telangana 36. Dadra and Nagar Haveli and Daman and Diu were merged into one union territory in January 2020 and use 26; code 25 belonged to the old Daman and Diu. Ladakh, made a separate union territory in 2019, uses 38.

• Using 28 for Andhra Pradesh instead of 37
• Taking the place of supply from the buyer's GSTIN when goods are delivered to another state
• Charging SGST instead of UTGST in a union territory without a legislature
• Typing the state name without the code on a B2C invoice above ₹50,000

For a consumer or unregistered business, the place of supply comes from the delivery address for goods, or the customer's address on record for most services. Ask for the state when you take an order for delivery, and save it on the customer. Tax invoices to unregistered buyers of ₹50,000 or more must carry the delivery address and state name, and inter-state invoices above ₹1 lakh are reported one by one in GSTR-1, so the state must be right.

TripleBill reads the state from the first two digits of a GSTIN, prints the place of supply with its code on every invoice, and uses it to choose CGST + SGST or IGST.

This page is general information about GST in India, not tax advice. Rates, thresholds and rules change; confirm with the GST portal or a chartered accountant before acting.

Last reviewed: November 2026. Facts on this page were checked against:

• GSTN state code master used on the GST portal
• UTGST Act, 2017, section 2 (union territories that levy UTGST)
• The Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories) Act, 2019