GST State Code List & Jurisdiction: Guide to GSTIN, State Codes and Your GST Office

Overview: This article will walk the user through the GST state code and how to find their jurisdictional office. It describes the need to ascertain jurisdiction based on the place of business and PIN codes. This article’s key discussion points are the GST registration process, the structure of the Goods and Services Tax Identification Number (GSTIN), and a list of state codes. This article will explain State and Central jurisdictions, along with methods to locate them online, assisting a business in effectively working through the compliance requirements of GST.

The GST State Code identifies the State or Union Territory associated with a GST registration. It forms the first two digits of the 15-character GSTIN and is useful when checking a supplier’s registration details, determining the relevant tax jurisdiction and reviewing place-of-supply information. This article provides the current State Code List, explains the GSTIN structure and sets out how businesses can identify their State and Central GST jurisdiction.

GST registration is linked to a business’s place of operation, and the correct jurisdiction matters when applying for registration or dealing with GST authorities. A business may need to identify the appropriate State or Central Tax office for registration, clarification notices, returns, refunds or other compliance matters.

The first two digits of a GSTIN provide the State or Union Territory code, but they do not tell the complete story of a taxpayer’s jurisdiction. The registration certificate, principal place of business and administrative allocation also matter. The article explains how these elements fit together and where a business can check its jurisdiction online.

Who Approves GST Registration?

GST registration is an online and centralised process handled by the Central Government. Ordinarily, the GST Registration is approved by the State GST office, which has jurisdiction over the principal place of business. However, in some instances, the Central GST office processes the GST registration application. 

GST registration is obtained through the common GST Portal. The application is processed by the ‘Proper Officer’ assigned to the applicant, who may belong to the Central GST administration or the relevant State or Union Territory GST department.

The Proper Officer is a specific tax official who is officially authorized and assigned to handle a taxpayer’s file. 

The administrative allocation determines which authority processes the application. It does not mean that every registration in a particular State is necessarily approved by the State GST department. The approving authority can be identified from the registration particulars and the Registration Certificate issued in Form GST REG-06.

GST Identification Number (GSTIN)

A Goods and Services Tax Identification Number (GSTIN) is a 15-character identification number allotted to a registered person. It is linked to the taxpayer’s Permanent Account Number (PAN).

The GSTIN follows this general structure:

The State Code is therefore the first information that can be identified from a GSTIN. The PAN and entity code help distinguish the taxpayer and its registrations. The fourteenth character is generally ‘Z’ in the usual GSTIN format, although special registration categories may follow a different structure.

GST State Code List

The first two digits of a GSTIN represent the State or Union Territory associated with that registration. The current State and Union Territory codes are listed below.

Historical and Special GST Codes

Some codes appearing in GST-related records are historical or serve specific reporting purposes. They should not be confused with the current State and Union Territory codes used for ordinary GST registrations.

• Code 25 – Daman and Diu: This is a legacy code. Following the merger of Daman and Diu with Dadra and Nagar Haveli, the combined Union Territory uses code 26.
• Code 28 – Undivided Andhra Pradesh: This is a historical code associated with Andhra Pradesh before its bifurcation. The current codes are 36 for Telangana and 37 for Andhra Pradesh.
• Code 97 – Other Territory: This code represents Other Territory and is not a regular State or Union Territory code.
• Code 99 – Other Country: This code represents Other Country in specified GST-related contexts. It should not be treated as an ordinary State or Union Territory registration code.
• Code 96 – Foreign Country: This code is used in specified Place of Supply reporting situations, including certain transportation services involving destinations outside India. It is not an ordinary State or Union Territory GSTIN prefix.

GST State Code and Place of Supply

The State Code identifies the State or Union Territory of registration, but it does not independently determine whether a supply attracts CGST and SGST/UTGST or IGST. The Place of Supply must be determined under the Integrated Goods and Services Tax Act, 2017.

Generally, where the supplier’s location and the Place of Supply are in the same State or Union Territory, the supply is treated as intra-State and attracts CGST along with SGST or UTGST. Where they are in different States or Union Territories, IGST generally applies, subject to statutory exceptions.

This distinction also matters when businesses review Input Tax Credit (ITC). GSTR-2B is an auto-drafted ITC statement based on information reported by suppliers. It identifies certain cases in which ITC is unavailable, including specified mismatches involving the supplier’s State, the Place of Supply and the recipient’s State of registration. A recipient cannot directly edit GSTR-2B. Where an invoice has been reported incorrectly, the supplier must make the necessary correction through the applicable GST return mechanism.

State and Central GST Jurisdiction

GST administration is divided between Central and State or Union Territory tax authorities. A taxpayer is assigned to the relevant administrative jurisdiction for the purposes of registration and other GST-related proceedings.

The allocation between Central and State authorities does not mean that the Centre exclusively administers IGST or that State authorities deal only with SGST or UTGST. Officers may exercise powers under other GST laws where authorised by the applicable statutory provisions.

The administrative structure also differs between jurisdictions. State GST departments may use classifications such as Zone, Division, Circle, Ward, Charge or Unit. The Central Tax administration generally follows a hierarchy of Zone, Commissionerate, Division and Range.

The correct jurisdiction is usually identified with reference to the principal place of business and the applicable administrative allocation.

State GST Jurisdiction Search

A registered taxpayer can begin by checking its registration particulars on the GST Portal.

1. Visit www.gst.gov.in.
2. Select Search Taxpayer.
3. Enter the GSTIN or UIN and complete the verification process.
4. Review the registration particulars, including the legal name, trade name, registration status and principal place of business.
5. Check the Registration Certificate in Form GST REG-06 to identify the authority that approved the registration.

Form GST REG-06 provides the particulars of the approving authority and helps identify whether the registration was approved by the Central or State administration.

For the detailed State jurisdiction, such as the applicable Circle, Ward or Charge, refer to the jurisdiction directory published by the relevant State or Union Territory GST department. The principal place of business and its PIN code are important when identifying the local administrative office.

Central GST Jurisdiction Search

The Central GST jurisdiction can be located through the CBIC website.

1. Visit the CBIC website.
2. Open the Services section.
3. Select Know Your Jurisdiction.
4. Choose the relevant State or Union Territory and follow the available administrative classifications.
5. Identify the applicable Zone, Commissionerate, Division and Range for the business location.

The CBIC facility helps taxpayers trace the Central Tax administrative hierarchy applicable to their principal place of business. The relevant office may be required for correspondence, registration-related matters and other proceedings handled by the Central Tax administration.

Recent GST Updates Affecting Registration and Jurisdiction

Two developments announced in October 2026 are relevant to businesses applying for GST registration or considering registrations in more than one State.

1. Circular No. 257/03/2026-GST of 26th October, 2026

The CBIC has issued detailed guidelines for applicants seeking GST registration and officers processing registration applications. The circular includes 51 frequently asked questions and prescribed document checklists covering different business constitutions and the principal place of business.

It also directs officers to restrict queries to relevant deficiencies and follow the prescribed procedure for seeking clarification through Form GST REG-03. Applicants should ensure that their registration particulars and supporting documents are complete, accurate and consistent before submission.

The guidelines cover information required in Form GST REG-01, documents for different types of business premises and the processing of registration applications. These guidelines are intended to reduce avoidable queries and delays in granting registration.

2. Rule 14B under Notification No. 05/2026-Central Tax of 26 October, 2026

The Central Goods and Services Tax (Amendment) Rules 2026 introduce Rule 14B, which provides a limited registration facility for eligible suppliers selling goods through an electronic commerce operator (ECO) required to collect tax at source under Section 52 of the CGST Act, 2017.

The rule permits a person already registered in one State or Union Territory under Rule 9 to obtain registration under the same PAN in another State or Union Territory where the person has no physical presence. For this purpose, the supplier can declare an eligible ECO’s warehouse as the principal place of business, subject to the prescribed conditions.

The main conditions include:

• The supplier must intend to make supplies of goods through an ECO required to collect tax at source under Section 52.
• The total monthly output tax liability on the specified supplies to registered persons must not exceed ₹2.5 lakh. Supplies to a person registered under the same PAN are excluded for this calculation. This is an output tax liability limit, not a turnover limit.
• The ECO must consent to the warehouse being declared as the principal place of business.

The application is filed in Form GST REG-01, with the applicant’s existing GSTIN in the home State declared. The application is forwarded to the ECO for consent, which may be communicated within seven working days. If consent is not given within that period, the application is not processed further.

After consent, the application is forwarded to the jurisdictional officer in the home State for biometric-based Aadhaar authentication and document verification, if these have not already been completed successfully. Physical verification of the principal place of business in the home State is also required if it has not already been completed successfully. 

Registration is granted electronically after the prescribed steps are completed. The rule also provides that an applicant who has not opted for Aadhaar authentication, and is not covered by the specified statutory exemption, is not eligible for registration under this facility.

Rule 14B, in force from 1st November 2026, offers is a limited facility for eligible e-commerce suppliers and should not be understood as a general provision allowing businesses to obtain GST registration through any warehouse or virtual office.

Setindiabiz Support

GST registration involves more than obtaining a GSTIN. Businesses must identify the correct registration requirement, provide accurate particulars of their principal place of business and maintain compliance after registration. Errors in business details, supporting documents or jurisdiction particulars can lead to clarification requests and delays.

Setindiabiz experts handle GST registration and related compliance requirements for businesses, including registration applications, amendments, periodic GST returns, reconciliation and other ongoing filing requirements. Our team also supports businesses with company incorporation and related registrations, helping founders and management keep their compliance work organised while they focus on running the business.

Businesses setting up operations in more than one State can also use the relevant registration and compliance support to manage their GST obligations across locations.

FAQs

The GST State Code helps identify the State or Union Territory associated with a registration, while the GST jurisdiction determines the administrative authority dealing with the taxpayer. Businesses should check their GSTIN, Registration Certificate and principal place of business details before applying for registration or approaching a GST office. Keeping registration particulars accurate and managing periodic filings are equally important for maintaining GST compliance.

Setindiabiz provides GST registration and ongoing compliance services to businesses, covering the registration process, amendments, returns and related requirements.