GST State Code List 2026: All State Codes, Zone-Wise (Karnataka / Bangalore Is 29)

Retired and special codes: 25 was Daman and Diu, merged into 26 in 2020. 28 was undivided Andhra Pradesh, before Telangana was formed. 97 is used for "Other Territory" (offshore areas outside any state) and 99 for the Centre Jurisdiction.

1. Read the first two digits of your GSTIN and of the buyer's GSTIN.
2. Find the place of supply. For goods it is usually where they are delivered; for most services, the buyer's registered location.
3. If the supplier's state and the place of supply match, charge CGST + SGST. If they differ, charge IGST.
4. On the invoice, write the place of supply as the state name with its code, e.g. "Karnataka (29)".

Example: a Patna (10) supplier delivering to a Bengaluru (29) customer charges IGST, and the invoice shows place of supply "Karnataka (29)".

• GSTIN: the first two digits of every GST number. A Bengaluru business's GSTIN starts with 29, a Patna business's with 10.
• Place of supply on invoices. It decides whether you charge CGST + SGST (same state) or IGST (different state).
• E-way bills and e-invoices: the state code of supplier, recipient and delivery address is validated automatically.

A wrong state code on an invoice usually means the wrong type of tax was charged, which the buyer can't simply take credit for. If you trade across states, TaxQue's GST return filing team checks place of supply before filing. Need a GSTIN in another state? See GST registration.