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Twenty Four (24) States have passed the State GST (SGST) Act till 5th June, 2017 while 7 States viz. Meghalaya, Punjab, Tamil Nadu, Kerala, Karnataka, Jammu & Kashmir and West Bengal have yet to pass the State GST (SGST) Act.
All states except Jammu & Kashmir pass SGST Bill
List of States that have passed the SGST Bill:
States are enthusiastically taking initiative in passing SGST Bill. PM Modi took stock of GST preparedness and was informed that GST systems such as IT infrastructure, training of officials, integration with banks, and enrolment of existing taxpayers will be in readiness well in time for the July 1 implementation date.
A GSTIN is a 15-digit alphanumeric unique identification number assigned to a taxpayer who registers for GST. The state code is represented by the first two digits of a GSTIN. A taxpayer uses the GST state code list while registering for GST and providing invoice details in GST returns.
| :SERIAL NO. | STATE NAME | STATE CODE |
| 1 | JAMMU AND KASHMIR | 1 |
| 2 | ANDAMAN AND NICOBAR ISLANDS | 35 |
| 3 | TELANGANA | 36 |
| 4 | ANDHRA PRADESH (NEWLY ADDED) | 37 |
| 5 | LADAKH (NEWLY ADDED) | 38 |
| 6 | HARYANA | 6 |
| 7 | DELHI | 7 |
| 8 | ARUNACHAL PRADESH | 12 |
| 9 | NAGALAND | 13 |
| 10 | MANIPUR | 14 |
| 11 | MIZORAM | 15 |
| 12 | TRIPURA | 16 |
| 13 | MEGHALAYA | 17 |
| 14 | ASSAM | 18 |
| 15 | WEST BENGAL | 19 |
| 16 | JHARKHAND | 20 |
| 17 | ODISHA | 21 |
| 18 | CHATTISGARH | 22 |
| 19 | MADHYA PRADESH | 23 |
| 20 | GUJARAT | 24 |
| 21 | DADRA AND NAGAR HAVELI AND DAMAN AND DIU (NEWLY MERGED UT) | 26* |
| 22 | MAHARASHTRA | 27 |
| 23 | ANDHRA PRADESH(BEFORE DIVISION) | 28 |
| 24 | KARNATAKA | 29 |
| 25 | GOA | 30 |
| 26 | LAKSHADWEEP | 31 |
| 27 | KERALA | 32 |
| 28 | TAMIL NADU | 33 |
| 29 | PUDUCHERRY | 34 |
| 30 | RAJASTHAN | 8 |
| 31 | UTTAR PRADESH | 9 |
| 32 | BIHAR | 10 |
| 33 | SIKKIM | 11 |
| 34 | HIMACHAL PRADESH | 2 |
| 35 | PUNJAB | 3 |
| 36 | CHANDIGARH | 4 |
| 37 | UTTARAKHAND | 5 |
* State code for erstwhile UT of Daman & Diu was 25, prior to 26th January 2020.
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