The 36 GST state code belongs to Telangana, and it covers every business registered in the state, including Hyderabad. Under India's GST framework, each taxpayer receives a 15-digit GSTIN where the first two digits are the state code 36 under GST for Telangana businesses. This tiny two-digit number decides your tax jurisdiction, determines whether a transaction attracts IGST or CGST+SGST, and appears on every invoice, return, and e-way bill you process.
If you are searching for the 36 GST state code name, the 36 GST state code list India, or want to know gst code 36 belongs to which state, the answer is Telangana. This article also covers the full GST state code list for India, popular codes like 06 (Haryana), 09 (Uttar Pradesh), 24 (Gujarat), 26 (D&NH), 27 (Maharashtra), 29 (Karnataka), 33 (Tamil Nadu), and 37 (Andhra Pradesh), plus how to verify and use these codes correctly in 2026.
What is the 36 GST State Code and Which State Does It Belong To?
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GST state code 36 belongs to Telangana. It is the two-digit state identifier that forms the opening digits of every GSTIN issued to businesses registered in Telangana, including all Hyderabad-based taxpayers. The code was assigned when GST launched in July 2017, after Telangana became a separate state in June 2014.
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When anyone asks "gst code 36 belongs to which state", the straight answer is Telangana. The state was carved out of undivided Andhra Pradesh in 2014, and under the GST rollout in 2017, it received the dedicated code 36.
The 36 GST state code short form for official GST forms and return filings is TG, the two-letter abbreviation for Telangana. You will spot this in the State/UT dropdown on the GST portal during registration or return amendment.
For Hyderabad businesses, the 36 GST state code Hyderabad reference is simply the same code 36. Hyderabad is the capital of Telangana. Whether you run a restaurant in Jubilee Hills or a garment exporter in Secunderabad, your GSTIN prefix is 36. There is no separate city-level code under GST.
Key Facts: GST State Code 36 (Telangana)
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Detail
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Information
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State Code
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36
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State Name
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Telangana
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Short Form / Abbreviation
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TG
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Capital City
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Hyderabad
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GSTIN Prefix
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36XXXXXXXXXX1Z5 (first 2 digits = 36)
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Tax Type (intra-state)
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CGST + SGST (equal split)
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Tax Type (inter-state from/to 36)
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IGST (full rate)
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GST Authority
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Telangana State Tax Department
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How Does State Code 36 Appear Inside Your GSTIN Structure?
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In any Telangana GSTIN, digits 1 and 2 are always 36. The 15-digit GSTIN breaks down as: state code (2 digits) + PAN (10 digits) + entity number (1 digit) + Z (default) + check digit (1 digit). Knowing this structure lets you instantly verify whether a supplier or buyer is genuinely registered in Telangana.
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Say a Hyderabad electronics distributor has the GSTIN 36ABCDE1234F1Z5. Here is what each segment means:
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GSTIN Position
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Example Value
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What It Means
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1-2
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36
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State Code (Telangana)
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3-12
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ABCDE1234F
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PAN of the business
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13
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1
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Entity number (1st GST registration in state)
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14
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Z
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Default character in all GSTINs
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15
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5
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Check digit (auto-calculated)
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If you see a GSTIN starting with 37, that business is in Andhra Pradesh. Starting with 27 means Maharashtra. Starting with 29 means Karnataka. This matters directly on invoices because the wrong state code triggers the wrong tax type.
A quick GSTIN check before raising any invoice is good practice. You can verify a GSTIN instantly on gstregistration.co to confirm the state and registration status of any supplier or buyer.
Complete GST State Code List India 2026: All States and Union Territories
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India uses 37 primary GST state codes plus two special codes (97 for Other Territory, 99 for Centre Jurisdiction). Each code is a two-digit number assigned under the GST Act. Commonly searched codes include 06 (Haryana), 09 (UP), 24 (Gujarat), 27 (Maharashtra), 29 (Karnataka), 33 (Tamil Nadu), 36 (Telangana), and 37 (Andhra Pradesh).
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Use the table below when cross-checking a supplier GSTIN, reconciling returns, or confirming place of supply for ITC claims.
Commonly Searched GST State Codes (Keywords from India)
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Code
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State / UT
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Short Form
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Key Cities
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06
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Haryana
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HR
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Gurugram, Faridabad, Ambala
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09
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Uttar Pradesh
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UP
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Lucknow, Noida, Agra, Kanpur
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24
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Gujarat
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GJ
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Ahmedabad, Surat, Vadodara
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26
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D&NH and Daman & Diu
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DN
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Silvassa, Daman (UT, merged 2020)
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27
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Maharashtra
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MH
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Mumbai, Pune, Nagpur
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29
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Karnataka
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KA
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Bengaluru, Mysuru, Hubballi
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33
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Tamil Nadu
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TN
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Chennai, Coimbatore, Madurai
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36
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Telangana
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TG
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Hyderabad, Warangal, Nizamabad
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37
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Andhra Pradesh
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AP
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Visakhapatnam, Vijayawada, Tirupati
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Full GST State Code List India 2026 (All 37 Codes)
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Code
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State / Union Territory
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Short Form
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01
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Jammu & Kashmir
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J&K
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02
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Himachal Pradesh
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HP
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03
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Punjab
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PB
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04
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Chandigarh (UT)
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CH
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05
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Uttarakhand
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UK
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06
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Haryana
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HR
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07
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Delhi (UT)
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DL
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08
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Rajasthan
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RJ
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09
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Uttar Pradesh
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UP
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10
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Bihar
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BR
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11
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Sikkim
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SK
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12
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Arunachal Pradesh
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AR
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13
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Nagaland
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NL
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14
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Manipur
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MN
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15
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Mizoram
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MZ
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16
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Tripura
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TR
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17
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Meghalaya
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ML
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18
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Assam
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AS
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19
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West Bengal
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WB
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20
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Jharkhand
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JH
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21
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Odisha
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OD
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22
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Chhattisgarh
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CG
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23
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Madhya Pradesh
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MP
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24
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Gujarat
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GJ
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25
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Daman & Diu (merged, see 26)
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DD
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26
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Dadra & Nagar Haveli and Daman & Diu (UT)
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DN
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27
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Maharashtra
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MH
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28
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Andhra Pradesh (legacy/pre-2014 code)
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AP
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29
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Karnataka
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KA
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30
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Goa
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GA
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31
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Lakshadweep (UT)
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LD
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32
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Kerala
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KL
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33
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Tamil Nadu
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TN
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34
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Puducherry (UT)
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PY
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35
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Andaman & Nicobar Islands (UT)
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AN
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36
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Telangana
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TG
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37
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Andhra Pradesh (current code post-bifurcation)
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AP
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97
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Other Territory
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OT
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99
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Centre Jurisdiction
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CJ
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Note: Code 25 (Daman & Diu) was merged with code 26 (Dadra & Nagar Haveli) in 2020. Legacy GSTINs starting with 25 may still exist. Code 28 is the historical pre-2014 code for undivided Andhra Pradesh. Post-bifurcation, 37 is the active code for Andhra Pradesh and 36 is the code for Telangana.
For new GST registrations, the portal at gst.gov.in automatically assigns the state code based on the state you select during Part A of the application. Start your GST registration early to get your GSTIN with the correct two-digit prefix.
How State Code 36 Determines IGST or CGST+SGST on Your Invoice
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When both seller and buyer GSTINs start with 36, the transaction is intra-state (Telangana to Telangana), so CGST and SGST apply in equal halves. If the buyer's GSTIN starts with any other code, the transaction is inter-state and IGST applies at the full rate. This rule sits under Section 8 of the IGST Act, 2017.
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Take a Hyderabad-based furniture manufacturer with GSTIN starting 36. They supply goods to two different buyers on the same day:
Scenario Buyer is in Hyderabad (GSTIN starts with 36). This is intra-state. On 18% GST, you charge 9% CGST + 9% SGST. Both taxes stay within Telangana's tax jurisdiction.
Scenario B: Buyer is in Pune (GSTIN starts with 27). This becomes inter-state. You charge 18% IGST instead. The revenue distribution happens between the Centre and Maharashtra's government, not Telangana.
Getting this wrong creates a cascade of issues. If you charged CGST+SGST on what should have been an IGST invoice, the Pune buyer cannot claim that credit in Maharashtra. You will need a credit note, a fresh invoice, and possibly a demand notice from the tax department for the short-paid IGST.
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IMPORTANT: Wrong Tax Type Leads to ITC Denial
If you supply goods to a buyer in another state but charge CGST+SGST by mistake, the buyer cannot claim ITC of those taxes in their state.
Always check the first two digits of the buyer's GSTIN before finalising the invoice. If digits 1-2 are different from your own state code, IGST applies.
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Also check your GST filing status after each return cycle to confirm that IGST and SGST amounts have reconciled correctly for inter-state and intra-state supplies respectively.
How to Verify GST State Code 36 on the GST Portal: Step-by-Step
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Go to gst.gov.in, click Search Taxpayer, select Search by GSTIN/UIN, and enter the 15-digit GSTIN. The portal shows the registered state, legal name, and taxpayer status within seconds. The first two digits confirm the state code. If they show 36, the business is registered in Telangana.
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Here is the exact process to verify any GSTIN on the GST portal:
1. Open gst.gov.in in your browser. No login required for this check.
2. Click on 'Search Taxpayer' in the top navigation bar.
3. Choose 'Search by GSTIN/UIN' from the dropdown options.
4. Type the 15-digit GSTIN of the supplier, buyer, or your own business.
5. Click the 'Search' button.
6. The portal displays the registered legal name, state, registration type (Regular, Composition, etc.), and current status (Active, Cancelled, Suspended).
If the portal shows State: Telangana and the GSTIN begins with 36, it is correctly registered. If you see any mismatch, do not proceed with the transaction until the GSTIN is corrected or clarified with the counterparty.
For a faster check without navigating the portal, use the GST verification tool on gstregistration.co to confirm GSTIN details in one click.
Also track your own ARN status if you have a pending registration application and want to verify it has been processed under the correct state code.
Common Errors with GST State Code 36 and How to Fix Them in 2026
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Three errors repeat most often: selecting the wrong state at registration (resulting in a non-36 GSTIN for a Telangana business), storing a wrong first two digits in a customer or supplier's GSTIN master, and charging IGST instead of CGST+SGST or vice versa due to a state code mismatch. All three are fixable, but the sooner you catch them, the less paperwork is involved.
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Error 1: Wrong State Selected During GST Registration
A Hyderabad business owner mistakenly selects 'Andhra Pradesh' (code 37) instead of 'Telangana' (code 36) when filling Part A of the GST registration form. The GSTIN generated starts with 37, not 36. This misclassifies the business under Andhra Pradesh's jurisdiction.
Fix: You cannot amend the state code on an existing GSTIN. The only solution is to cancel your GST registration for the wrong GSTIN and apply fresh under Telangana. Do this through a qualified CA or professional tax service to avoid further errors during reapplication.
Error 2: Wrong GSTIN Stored in Accounting or Billing Software
Sometimes a typographical error puts wrong digits at the start of a supplier or buyer's GSTIN in your accounting master. An Andhra Pradesh supplier's GSTIN might get stored with 36 instead of 37, or vice versa. This triggers wrong place-of-supply calculations and the wrong tax type on invoices.
Fix: Run a GSTIN verification check on all your vendor and customer masters at least once a quarter. Correct any mismatch and regenerate or amend the affected invoices promptly.
Error 3: Wrong Tax Type After Business Expansion to Multiple States
When a Telangana business opens a branch in Karnataka, they receive a new GSTIN starting with 29. Invoices raised from the Hyderabad office (36) to the Bengaluru office (29) are now inter-state and require IGST. Many businesses miss this shift and keep charging CGST+SGST, causing ITC mismatches during reconciliation.
Fix: Update your billing system to map each branch's GSTIN to its state code. Set up a rule to automatically determine the tax type based on the state codes of both parties. If you need to update your registered address or add a new branch, amend your GST registration to reflect the correct business details without cancelling your existing GSTIN.
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Compliance Tip: Audit Your GSTIN Masters Quarterly
Wrong GSTINs in your supplier or buyer master cause ITC mismatches in GSTR-2B reconciliation.
Cross-check all stored GSTINs against the GST portal every 3 months. A 10-minute check prevents hours of correction work later.
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After correcting errors, file your GST returns on time to avoid late fees. Pending or incorrect returns with wrong state codes can attract scrutiny notices under Section 65 of the CGST Act, 2017.
Frequently Asked Questions
Q1: What is the 36 GST state code name and which state does it belong to?
GST state code 36 belongs to Telangana. When Telangana was created as India's 29th state in June 2014 and GST launched in July 2017, the code 36 was assigned exclusively to all businesses registered in the state. Every GSTIN starting with 36 indicates a Telangana-registered taxpayer.
Q2: What is the 36 GST state code for Hyderabad businesses?
Hyderabad is the capital of Telangana, so businesses registered in Hyderabad carry the same state code 36 in their GSTIN. There is no separate city-level code under GST. Whether your shop is in Begumpet or your IT firm is in Hitec City, the GSTIN prefix remains 36.
Q3: What does 36AA GST state code mean?
36AA is not an official GST state code. All GST state codes are exactly two digits. The '36AA' term appears in search queries because people confuse GSTIN alphanumeric characters with the state code. The official code for Telangana is simply 36.
Q4: What are codes 360 or 365 in a GST context?
There are no three-digit GST state codes. GST state codes are always two digits only. Searches for '360 GST state code' or '365 GST state code' are likely looking for Telangana-related GST information. The correct code for Telangana is 36, not 360 or 365.
Q5: What is 36A GST state code?
There is no official '36A' as a state code. This confusion likely arises from the alphanumeric structure of GSTINs, where the characters after the two-digit state code belong to the PAN, not the state identifier. Telangana's GST state code remains 36.
Q6: What is GST state code 06 (06 GST state code)?
GST state code 06 belongs to Haryana. All GSTINs starting with '06' are registered in Haryana. This includes businesses in Gurugram, Faridabad, Rohtak, and Ambala. When you supply goods to a Haryana buyer (code 06) from Telangana (code 36), IGST applies as it becomes an inter-state transaction.
Q7: What is GST state code 09 (09 GST state code)?
GST state code 09 belongs to Uttar Pradesh. Any GSTIN starting with '09' means the taxpayer is registered in UP, which includes Lucknow, Noida, Agra, Meerut, and Varanasi. UP is the most populous state in India, so code 09 is very commonly seen in B2B transactions.
Q8: What is GST state code 27 and which state is it?
GST state code 27 belongs to Maharashtra. GSTINs starting with '27' indicate a Maharashtra-registered business, covering Mumbai, Pune, Nagpur, Nashik, and Thane. Maharashtra has one of the highest volumes of GST-registered businesses in the country, making code 27 one of the most frequently appearing codes in supplier-buyer transactions.
Q9: Where can I find the 36 GST state code list India PDF?
The official state code list is available on gst.gov.in and cbic.gov.in. You do not need a separate PDF for daily use, since this article's table above covers all 37 codes plus the two additional codes (97 for Other Territory and 99 for Centre Jurisdiction). Save or bookmark this page for quick reference instead.
Q10: Can a business in Andhra Pradesh use state code 36?
No. State code 36 is for Telangana only. A business registered in Andhra Pradesh (the residual state after Telangana separated) will have a GSTIN starting with 37 under current GST rules. Using 36 for an AP business is a registration error and needs correction through a fresh registration under the correct state code.
Q11: How does state code 36 affect the type of GST charged on invoices?
When both seller and buyer GSTINs start with 36, the transaction is intra-state and CGST + SGST apply in equal halves. If the buyer's GSTIN starts with any other code (say 29 for Karnataka), the transaction is inter-state and IGST applies at the full rate. Charging the wrong tax type causes ITC mismatches and potential demand notices.
Q12: What is GST state code 33 and which state does it represent?
GST state code 33 belongs to Tamil Nadu. All GSTINs starting with '33' are registered in Tamil Nadu, including businesses in Chennai, Coimbatore, Madurai, and Salem. A supply from Hyderabad (code 36) to a Chennai business (code 33) will attract IGST since the two states have different codes.
Final Thoughts
State code 36 is Telangana's identity in India's GST system, and every Hyderabad or Telangana business depends on it being correct across registration, invoicing, and return filing. A wrong code at the registration stage means cancellation and a fresh start. A wrong code in a supplier master means ITC mismatches in GSTR-2B. Neither is a pleasant situation when tax scrutiny arrives.
The good news is that these errors are entirely preventable. Verify your GSTIN and those of your trading partners on gst.gov.in before you process transactions. Check that your invoices charge the right tax type based on the first two digits of both GSTINs. And if something looks off, fix it before the return filing deadline, not after.
Whether you are a new Hyderabad startup getting your first GSTIN or an existing business expanding to other states, getting the state code right from day one saves significant compliance effort. Visit gstregistration.co to register, amend, or verify your GST status with professional support.
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About the Author
Hemant Mali | SEO Intern
GST compliance expert who transforms complex tax regulations into simple, actionable steps. He is dedicated to helping business owners navigate GST registration and tax filing with ease, ensuring compliance for every entrepreneur.
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