GST State Code List — Excel Download + All 38 Codes

Download the GST State Code List in Excel

If you need the GST state code list in Excel for your own sheets, use the download button above. The file includes all 38 state and union territory codes in a four-column format: Code (the 2-digit number that opens every GSTIN), State / Union Territory, Alpha Code (ISO 3166-2:IN — the modern international standard, e.g. MH for Maharashtra, KA for Karnataka, LA for Ladakh), and Type (State or UT). Bold header, frozen panes, ready to paste into your GST registration master, invoicing template, or return-filing workbook.

The file also includes a second sheet, GSTIN Structure, that breaks down a sample GSTIN (27AABCU9603R1ZN) into its five parts — state code, PAN, entity number, the fixed Z, and the check digit — so you can hand the file to a junior or a client without having to explain it separately.

It's free, no signup, and updated for 2026. Most other lists floating around online are missing Ladakh (state code 38, added in 2019) or still spell Pondicherry the old way — this one doesn't. If you only need a quick lookup instead, the searchable table above works on any device.

What is a GST State Code?

A GST state code is a 2-digit number assigned to each Indian state and union territory under the Goods and Services Tax system. It forms the first two digits of every GSTIN (GST Identification Number) and identifies where a business is registered.

For example, if a GSTIN starts with 27, the business is registered in Maharashtra. If it starts with 07, the business is in Delhi.

Where is the State Code Used?

The GST state code appears in multiple places across the GST ecosystem:

• GSTIN — First 2 digits of every GST number (e.g., 27AABCU9603R1ZN)
• GST invoices — Determines whether CGST+SGST or IGST applies
• GST returns — GSTR-1, GSTR-3B use state codes for place of supply
• E-way bills — State codes identify origin and destination
• E-invoices — Required field in the e-invoice schema

How State Codes Affect Tax Calculation

The state code determines which type of GST is charged on a transaction:

• Same state code (buyer and seller) = Intra-state supply = CGST + SGST
• Different state codes = Inter-state supply = IGST

This is why getting the state code right matters — using the wrong code means charging the wrong tax, which leads to mismatches during return filing.

How to Find a State Code from a GSTIN

Simply look at the first 2 digits of any GSTIN. For example:

• 29AABCT1332L1ZA → 29 = Karnataka
• 07AAACP0165G1ZR → 07 = Delhi
• 33AABCS1234D1Z2 → 33 = Tamil Nadu

You can also use our GST number verifier to automatically decode the state, PAN, and check digit from any GSTIN.

Related Tools

• Verify GST Number — validate any GSTIN's format, state code, PAN, and check digit
• GST Number Search — look up business details from a GSTIN
• GST Calculator — calculate CGST, SGST, IGST for any amount
• GST Invoice Reader — extract all invoice fields to Excel automatically