It is important for businesses to know about the GST state code list, which form the first 2 digits of the GSTIN. This state code list under GST, is prescribed as per the Indian Censes of 2011, and is as follows:

State With GST Code ListState
01Jammu & Kashmir
02Himachal Pradesh
03Punjab
04Chandigarh
05Uttarakhand
06Haryana
07Delhi
08Rajasthan
09Uttar Pradesh
10Bihar
11Sikkim
12Arunachal Pradesh
13Nagaland
14Manipur
15Mizoram
16Tripura
17Meghalaya
18Assam
19West Bengal
20Jharkhand
21Orissa
22Chhattisgarh
23Madhya Pradesh
24Gujarat
25Daman & Diu
26Dadar & Nagar Haveli
27Maharashtra
28Andhra Pradesh
29Karnataka
30Goa
31Lakshadweep
32Kerala
33Tamil Nadu
34Puducherry
35Andaman & Nicobar Islands
36Telangana
37Andra Pradesh (New)