| Code | Jurisdiction | Type | Levy | Source status |
|---|
| 01 | Jammu and Kashmir | Union territory with legislature | SGST/local GST | Official GST Council State index plus State portal |
| 02 | Himachal Pradesh | State | SGST/local GST | Official GST Council State index plus State portal |
| 03 | Punjab | State | SGST/local GST | Official GST Council State index plus State portal |
| 04 | Chandigarh | Union territory without legislature | UTGST | Central UTGST index plus UT administration portal |
| 05 | Uttarakhand | State | SGST/local GST | Official GST Council State index plus State portal |
| 06 | Haryana | State | SGST/local GST | Official GST Council State index plus State portal |
| 07 | Delhi | Union territory with legislature | SGST/local GST | Official GST Council State index plus State portal |
| 08 | Rajasthan | State | SGST/local GST | Official GST Council State index plus State portal |
| 09 | Uttar Pradesh | State | SGST/local GST | Official GST Council State index plus State portal |
| 10 | Bihar | State | SGST/local GST | Official GST Council State index plus State portal |
| 11 | Sikkim | State | SGST/local GST | Official GST Council State index plus State portal |
| 12 | Arunachal Pradesh | State | SGST/local GST | Official GST Council State index plus State portal |
| 13 | Nagaland | State | SGST/local GST | Official GST Council State index plus State portal |
| 14 | Manipur | State | SGST/local GST | Official GST Council State index plus State portal |
| 15 | Mizoram | State | SGST/local GST | Official GST Council State index plus State portal |
| 16 | Tripura | State | SGST/local GST | Official GST Council State index plus State portal |
| 17 | Meghalaya | State | SGST/local GST | Official GST Council State index plus State portal |
| 18 | Assam | State | SGST/local GST | Official GST Council State index plus State portal |
| 19 | West Bengal | State | SGST/local GST | Official GST Council State index plus State portal |
| 20 | Jharkhand | State | SGST/local GST | Official GST Council State index plus State portal |
| 21 | Odisha | State | SGST/local GST | Official GST Council State index plus State portal |
| 22 | Chhattisgarh | State | SGST/local GST | Official GST Council State index plus State portal |
| 23 | Madhya Pradesh | State | SGST/local GST | Official GST Council State index plus State portal |
| 24 | Gujarat | State | SGST/local GST | Official GST Council State index plus State portal |
| 26 | Dadra and Nagar Haveli and Daman and Diu | Union territory without legislature | UTGST | Central UTGST index plus UT administration portal |
| 27 | Maharashtra | State | SGST/local GST | Official GST Council State index plus State portal |
| 29 | Karnataka | State | SGST/local GST | Official GST Council State index plus State portal |
| 30 | Goa | State | SGST/local GST | Official GST Council State index plus State portal |
| 31 | Lakshadweep | Union territory without legislature | UTGST | Central UTGST index plus UT administration portal |
| 32 | Kerala | State | SGST/local GST | Official GST Council State index plus State portal |
| 33 | Tamil Nadu | State | SGST/local GST | Official GST Council State index plus State portal |
| 34 | Puducherry | Union territory with legislature | SGST/local GST | Official GST Council State index plus State portal |
| 35 | Andaman and Nicobar Islands | Union territory without legislature | UTGST | Central UTGST index plus UT administration portal |
| 36 | Telangana | State | SGST/local GST | Official GST Council State index plus State portal |
| 37 | Andhra Pradesh | State | SGST/local GST | Official GST Council State index plus State portal |
| 38 | Ladakh | Union territory without legislature | UTGST | Central UTGST index plus UT administration portal |