GST State Code 26 — Dadra & Nagar Haveli and Daman & Diu
Every GSTIN that begins with 26 is registered in Dadra & Nagar Haveli and Daman & Diu.
| GST state code | 26 |
| Union Territory | Dadra & Nagar Haveli and Daman & Diu |
| ISO alpha code | DH |
| Type | Union Territory |
| GSTIN begins with | 26… |
Code 26 covers the merged union territory of Dadra & Nagar Haveli and Daman & Diu, formed on 26 January 2020. Before the merger, Dadra & Nagar Haveli used 26 and Daman & Diu used 25; 25 is now legacy.
Check a full GST number from Dadra & Nagar Haveli and Daman & Diu — name, status and address.
Verify a GSTINHow to Read a GSTIN Starting With 26
A GSTIN is 15 characters, and the state code is only the first two. Here is what each part of a Dadra & Nagar Haveli and Daman & Diu GSTIN carries:
| Position | Value | Meaning |
|---|---|---|
| 1–2 | 26 | State code — Dadra & Nagar Haveli and Daman & Diu. This is the part that identifies where the registration sits. |
| 3–12 | PAN | The 10-character PAN of the business or person registered. |
| 13 | 1–9, A–Z | How many registrations that PAN holds in Dadra & Nagar Haveli and Daman & Diu. Usually 1. |
| 14 | Z | Fixed. Always Z in a valid GSTIN. |
| 15 | check digit | A checksum over the first 14 characters. This is what catches a typo. |
Two GSTINs beginning 26 therefore belong to two different businesses registered in Dadra & Nagar Haveli and Daman & Diu — the state code alone never identifies a company. To find out who a number belongs to, look up the GSTIN.
Does a Supply From Dadra & Nagar Haveli and Daman & Diu 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 Dadra & Nagar Haveli and Daman & Diu (place of supply code 26) — 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 26
Codes are frequently misread by a digit. These are the ones either side:
| Code | State / UT | Alpha |
|---|---|---|
| 23 | Madhya Pradesh | MP |
| 24 | Gujarat | GJ |
| 25 | Daman & Diu (legacy) | DD |
| 27 | Maharashtra | MH |
| 28 | Andhra Pradesh (legacy) | AP |
| 29 | Karnataka | KA |
All 38 GST State Codes
Code 26 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 listFrequently Asked Questions
Which state is GST state code 26?
GST state code 26 is Dadra & Nagar Haveli and Daman & Diu, a union territory. Every GSTIN whose first two digits are 26 belongs to a taxpayer registered in Dadra & Nagar Haveli and Daman & Diu. Its ISO 3166-2:IN alpha code is DH.
What does a GSTIN starting with 26 mean?
The first two digits of a GSTIN are the state code, so a GSTIN starting 26 means the taxpayer holds that registration in Dadra & Nagar Haveli and Daman & Diu. 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 Dadra & Nagar Haveli and Daman & Diu charged CGST and SGST or IGST?
If the place of supply is also in Dadra & Nagar Haveli and Daman & Diu — that is, the buyer's state code is also 26 — 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.