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GST State Code 23 — Madhya Pradesh

Every GSTIN that begins with 23 is registered in Madhya Pradesh.

GST state code 23 is Madhya Pradesh
GST state code23
StateMadhya Pradesh
ISO alpha codeMP
TypeState
GSTIN begins with23…

Check a full GST number from Madhya Pradesh — name, status and address.

Verify a GSTIN

How to Read a GSTIN Starting With 23

A GSTIN is 15 characters, and the state code is only the first two. Here is what each part of a Madhya Pradesh GSTIN carries:

PositionValueMeaning
1–223State code — Madhya Pradesh. This is the part that identifies where the registration sits.
3–12PANThe 10-character PAN of the business or person registered.
131–9, A–ZHow many registrations that PAN holds in Madhya Pradesh. Usually 1.
14ZFixed. Always Z in a valid GSTIN.
15check digitA checksum over the first 14 characters. This is what catches a typo.

Two GSTINs beginning 23 therefore belong to two different businesses registered in Madhya Pradesh — the state code alone never identifies a company. To find out who a number belongs to, look up the GSTIN.

Does a Supply From Madhya Pradesh Attract CGST + SGST or IGST?

The state code is what decides this, and getting it wrong is one of the most common invoicing errors.

  • Buyer also in Madhya Pradesh (place of supply code 23) — the supply is intra-state. Charge CGST + SGST, split equally.
  • Buyer in any other state or UT — the supply is inter-state. Charge IGST at the full rate instead.

Compare the first two digits of your GSTIN with the first two of the buyer's and the answer follows. Our GST calculator works out the split for you, and place of supply explains the cases where the buyer's address is not the deciding factor.

Codes Near 23

Codes are frequently misread by a digit. These are the ones either side:

CodeState / UTAlpha
20JharkhandJH
21OdishaOD
22ChhattisgarhCG
24GujaratGJ
25Daman & Diu (legacy)DD
26Dadra & Nagar Haveli and Daman & DiuDH

All 38 GST State Codes

Code 23 is one of 38 state and union territory codes. The complete GST state code list has every one, searchable, with free Excel and PDF downloads you can paste straight into your own sheets.

Need the Whole List?

All 38 codes with ISO alpha codes, as a free Excel file and PDF.

Get the full list

Frequently Asked Questions

Which state is GST state code 23?

GST state code 23 is Madhya Pradesh. Every GSTIN whose first two digits are 23 belongs to a taxpayer registered in Madhya Pradesh. Its ISO 3166-2:IN alpha code is MP.

What does a GSTIN starting with 23 mean?

The first two digits of a GSTIN are the state code, so a GSTIN starting 23 means the taxpayer holds that registration in Madhya Pradesh. The next ten characters are the PAN, the thirteenth is the registration count for that PAN in the state, the fourteenth is always Z, and the fifteenth is a check digit.

Is a supply from Madhya Pradesh charged CGST and SGST or IGST?

If the place of supply is also in Madhya Pradesh — that is, the buyer's state code is also 23 — the supply is intra-state and attracts CGST plus SGST. If the buyer is in any other state or union territory, it is inter-state and attracts IGST instead.