GST State Code
Also searched as: GST state code list · state code for Gujarat GST · GSTIN state code · GST code of Maharashtra
The GST state code is the two-digit number at the start of every GSTIN that identifies the state or union territory of registration, for example 24 for Gujarat, 27 for Maharashtra and 08 for Rajasthan. It is used on invoices, e-way bills and to decide whether a supply is intra-state or inter-state.
Detailed Explanation & Statutory Rules
Compare the state code of the supplier's GSTIN with the place of supply on the invoice: if both are the same state the supply is intra-state and CGST plus SGST apply; if they differ it is inter-state and IGST applies. The codes below are a few common ones. Check the full list on the GST portal before relying on one that is not shown here. State codes do not change by city, so a firm registered in Surat and one in Ahmedabad both start with 24. A transporter with branches in several states needs a separate GSTIN for each state it operates from.
| State | Code |
|---|---|
| Punjab | 03 |
| Haryana | 06 |
| Delhi | 07 |
| Rajasthan | 08 |
| Uttar Pradesh | 09 |
| Gujarat | 24 |
| Maharashtra | 27 |
| Karnataka | 29 |
| Tamil Nadu | 33 |
Practical Indian Freight Example
"A Surat firm (GSTIN starts 24) bills a Pune party (GSTIN starts 27). The codes differ, so the supply is inter-state and the invoice shows IGST. If the Pune party were in Gujarat, with a GSTIN starting 24, the invoice would show CGST and SGST."
Key Questions & Answers
What is the GST state code of Gujarat?
24. Maharashtra is 27, Rajasthan 08, Delhi 07, Punjab 03, Haryana 06, Uttar Pradesh 09, Karnataka 29 and Tamil Nadu 33.
How does the state code decide IGST or CGST+SGST?
The supplier's state is compared with the place of supply. Same state means CGST+SGST; different states mean IGST.
GST State Code in Hinglish (Hindi in English letters)
GST state code kya hota hai?
GSTIN ke shuru ke 2 digit state code hote hain, jaise Gujarat 24, Maharashtra 27, Rajasthan 08.
State code se IGST ya CGST-SGST kaise tay hota hai?
Supplier ka state aur place of supply same ho to CGST+SGST, alag ho to IGST.
Free tools and features for this
Other Useful Transport Terms:
Automate Your Freight Desk with Bilty
Create compliant bilties, track party ledgers, and manage fleet expenses.