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GST State Code 27 — Maharashtra

Every GSTIN that begins with 27 is registered in Maharashtra.

GST state code 27 is Maharashtra
GST state code27
StateMaharashtra
ISO alpha codeMH
TypeState
GSTIN begins with27…

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

Verify a GSTIN

How to Read a GSTIN Starting With 27

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

PositionValueMeaning
1–227State code — Maharashtra. 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 Maharashtra. 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 27 therefore belong to two different businesses registered in Maharashtra — the state code alone never identifies a company. To find out who a number belongs to, look up the GSTIN.

Does a Supply From Maharashtra 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 Maharashtra (place of supply code 27) — 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 27

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

CodeState / UTAlpha
24GujaratGJ
25Daman & Diu (legacy)DD
26Dadra & Nagar Haveli and Daman & DiuDH
28Andhra Pradesh (legacy)AP
29KarnatakaKA
30GoaGA

All 38 GST State Codes

Code 27 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 27?

GST state code 27 is Maharashtra. Every GSTIN whose first two digits are 27 belongs to a taxpayer registered in Maharashtra. Its ISO 3166-2:IN alpha code is MH.

What does a GSTIN starting with 27 mean?

The first two digits of a GSTIN are the state code, so a GSTIN starting 27 means the taxpayer holds that registration in Maharashtra. 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 Maharashtra charged CGST and SGST or IGST?

If the place of supply is also in Maharashtra — that is, the buyer's state code is also 27 — 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.