GST State Codes List and Jurisdiction in 2025 (Updated List)

If you own a registered business, whether in the vibrant markets of West Bengal or the ever-evolving tech world of Karnataka, you must have a GSTIN with a unique 2-digit code at the start.

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Have you ever noticed it? It is more than just a code!

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The first 2 numbers of your GSTIN, also known as GST State Code, represent the state or UT in which your business is registered under the GST framework. If it is 19, it means you belong to West Bengal; if the code is 29, you represent Karnataka.

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Read this guide to explore the GST state codes list, understand its importance and objectives and learn about the role of GST jurisdiction and its governing rules.

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What Are GST State Codes?

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GST state codes denote a unique 2-digit code, assigned by the Government of India to identify each state and union territory. 

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These codes are issued after 7 business days of successful GST registration, following verification and approval of submitted documents. Until then, a temporary state code is allotted. 

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The permanent GST state code plays a crucial role in various business activities such as filing returns, generating e-invoices and conducting inter- or intra-state transactions. 

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It also helps in tracking taxpayers based on their location and jurisdiction in order to curb tax evasion. 

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Significance of GST State Codes

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GST state codes are vital in ensuring effective GST administration and compliance.

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Producing GST e-Invoice

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When a registered taxpayer submits their invoices on the GST portal, they need to enter the GSTIN. In this context, the GST state code helps determine which GST framework applies to the transaction—IGST, CGST and/or SGST.

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Claiming an Input Tax Credit

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When filing GST returns, registered taxpayers can also claim an Input Tax Credit (ITC) on the taxes incurred during their purchases. 

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Since they can claim input tax credit only from a specific state or union territory, the state codes become essential. These codes help determine whether the ITC claim is valid or not.

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GSTR Reporting

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Regular taxpayers are required to file B2B invoice details with accurate GSTINs in GSTR-1/IFF. These details are auto-populated in the buyer's GSTR-2A/2B, helping them claim input tax credit. 

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A valid GST state code then becomes so important that even a small error, like entering the wrong state code, can direct the credit to the wrong taxpayer instead of the rightful buyer.

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Transactions Within the Same State

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GST state codes play a crucial role in intrastate transactions. It helps decide the place of supply and determine the most suitable GST rate and the applicable tax for same-state or intra-union territory transactions. 

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Transactions Across Different States

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In inter-state transactions, the GST state code helps determine the actual location of both the supplier and the recipient. 

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It also smoothens the application process of IGST (Integrated Goods and Services Tax) and ensures seamless goods and services transactions across different states.

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Tax Compliance

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The GST state codes list provides a structured framework for businesses, assisting with registration procedures, return filing and tax payments. This two-digit code promotes transparency and uniformity in tax processes.

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Preventing Tax Evasion and Revenue Loss

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With GST state codes, authorities can prevent tax evasion and financial leakage. It reduces the probability of revenue loss caused by inaccurate tracking of the taxpayer's location. 

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This ensures the government receives the tax at the right time and avoids issues related to tax revenue allocation.

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In short, GST state codes play a pivotal role in the GSTIN by ensuring the efficient operation of the GST framework in India. 

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The objective of the GST State Code is to ensure appropriate tax application (whether it is CGST, IGST or SGST), identify the location of taxpayers, support compliance monitoring and facilitate proper distribution of revenue.

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Updated GST State Codes List (2025)

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Explore the updated GST State codes list with all the Indian states and union territories mentioned in numerical order:

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Examples of the GST State Codes List

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For a better understanding, let us have a quick look at an example. For instance, 10AAJCR2207E1Z2 is a GSTIN, a 15-digit unique identification code assigned by the GST authority to a registered taxpayer under the GST framework. The first two digits are 10, which represent the state of Bihar.

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This means the particular business is registered under the GST regime in Bihar. Similarly, GST state code 27 would indicate Maharashtra, while 19 would stand for West Bengal.

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What is GST Jurisdiction?

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A GST jurisdiction specifies the geographical region where the registered entity is governed by either state or central tax authorities. 

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In general, businesses with an annual turnover of up to ₹1.5 crore fall under the state jurisdiction, whereas entities that exceed this threshold are segregated between state and central departments in equal proportion. 

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Authorities organise jurisdictions typically using PIN codes, enabling streamlined tax administration, effective compliance monitoring, timely audits and smooth discrepancies resolution. 

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A clear understanding of GST jurisdiction is crucial, as it supports uniformity in the application of GST.

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Importance of Knowing Your GST Jurisdiction

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Understanding GST jurisdiction is crucial for several reasons:

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Tax Compliance

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Being aware of your GST jurisdiction is essential to comply with the tax laws specific to your region. 

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For instance, a business operating in Maharashtra may be required to meet certain critical compliance deadlines. Lack of awareness can result in fines, penalties and other legal complications.

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Dispute Settlement

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When a tax-related dispute arises, it is essential to know which GST jurisdiction your business falls under. 

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This not just ensures quicker resolution but also that your concerns are addressed by the right authorised officer. 

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Proper Communication

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If you need assistance or have questions regarding GST rules, you need to reach out to your jurisdictional GST officer. Without knowing your jurisdiction, you can not connect with the appropriate tax authorities.

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GST Jurisdiction Rules

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GST jurisdiction rules play a critical role in the administration and enforcement of GST across India. Let us explore the key aspects of GST jurisdiction rules:

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State Jurisdiction

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All 28 states of India have their own laws governing GST jurisdiction. The jurisdictional tax officer is determined based on the GST state code in the GSTIN. Each state and union territory has its own tax administration.

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Single vs. Multiple Registrations

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A taxpayer must proceed with their GST registration based on the type of business and the number of locations they operate in. 

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They may either apply for a single registration covering all additional places within the same state or choose to obtain separate registrations for each location.

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Audits and Compliance

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Registered individuals under a particular jurisdiction must comply with the rules and regulations set by the relevant authorities. 

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The tax officer may conduct audits and send a team for inspections to ensure that taxpayers are properly adhering to GST regulations.

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Other Places of Business

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Many companies have setups in various locations. Those places are known as other places of the particular business. 

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The jurisdiction for each additional place of business is determined based on its specific location, and every additional place requires separate GST registration.

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Making Changes in Jurisdiction

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In some cases, a taxpayer’s jurisdiction may need to be changed, usually due to an organisational restructuring or relocation to a new address. 

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In such situations, the owners of the entity must inform the designated tax officer about the change in GST state codes and jurisdiction.

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Registered individuals must be aware of these rules to appropriately register their primary and additional locations of the entity and comply with the specific regulations set for each jurisdiction.

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How to contact the GST Jurisdictional Officer?

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To get in touch with the GST jurisdictional officer, you need to visit the official GST website and search for contact details based on your specific state or union territory. 

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Navigate to the ‘Contact Us’ tab or the ‘Officers’ section on the portal. Here, you will get the necessary details to contact the GST Jurisdictional Officer assigned by the authority for that particular jurisdiction.

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Final Word

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Knowing your state code and GST jurisdiction is crucial for seamless tax compliance and accurate reporting to the authorities. 

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Familiarising yourself with the GST state codes list ensures proper generation of invoices and accurate filing of returns such as GSTR-1 and GSTR-3B. 

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To avoid any issues, regularly check the latest GST state codes list & jurisdiction details. If you have accidentally selected the wrong jurisdiction during GST registration, you can request a correction.

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Frequently Asked Questions

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1. What does the state code 99 represent in GST?

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The GST state code 99 represents the central jurisdiction in the GST regime.

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2. How is the Goods and Services Tax Identification Number structured?

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The GSTIN consists of 15 digits. It is an alphanumeric unique identification code including a state code (first two digits), PAN (next ten digits), entity code (the 13th digit), default 'Z' (the 14th digit), and a checksum code (the 15th digit) for validation.

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3. How is the GST state code linked to GST jurisdiction?

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The GST state code notifies about the location of the entity’s GST registration, which in turn determines their GST jurisdiction.

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4. How does a GST state code differ from a GSTIN?

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The GST state code comprises two unique digits. For instance, Jammu and Kashmir have the state code "01" while Bihar is "10". 

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On the other hand, GSTIN represents a unique 15-digit code allotted to every registered individual. It starts with the GST state code, followed by a PAN-based identifier.

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5. Can a business be registered under multiple GST state codes?

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Yes, if your business has a presence in multiple states, you must apply for separate GST registration in each state. As a result, you will receive a distinct GSTIN for every state. 

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Each GSTIN will begin with a unique 2-digit number (GST state code) that represents the specific state of registration.

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