GST state codes are unique two-digit numbers assigned to every state and Union Territory in India, forming the foundation of the GST Identification Number (GSTIN). These codes are essential for businesses to ensure compliance with GST regulations. For instance, Delhi is represented by "07," while Maharashtra is "27." The first two digits of a GSTIN signify the taxpayer's location, aiding in jurisdiction identification and tax filing.
https://www.blacksuit.io/gst-state-codes-list/