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25
GST State Code 25: Daman & Diu (legacy)
25 is a legacy code (no longer used for new GSTINs). Here is what it means and which code to use today.
- GST state code
- 25
- State / UT
- Daman & Diu (legacy)
- Type
- Legacy code (no longer used for new GSTINs)
- Local (intra-State) supply
- Not applicable (special or legacy code)
- Supply to another state
- Depends on current registration
Use 26 (Dadra & Nagar Haveli and Daman & Diu) for current GST registrations.
How 25 appears in a GSTIN
- Digits 1–2 (25): the state code.
- Characters 3–12: the PAN of the business or proprietor (illustrative PAN shown).
- Character 13: the entity number for registrations under the same PAN in this state (1–9, then A–Z).
- Character 14: "Z" by default.
- Character 15: a check character calculated from the first 14. Verify it with the GSTIN validator.
Check if a GSTIN is from Daman & Diu (legacy)
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Good to know about code 25
Code 25 belonged to the former Union Territory of Daman & Diu. After it merged with Dadra & Nagar Haveli on 26 January 2020, the combined Union Territory uses code 26, and taxpayers moved to registrations under code 26. You may still see 25 on GSTINs in older invoices and returns.
Frequently Asked Questions
Which state has GST state code 25?
25 stands for Daman & Diu (legacy). Code 25 belonged to the former Union Territory of Daman & Diu. After it merged with Dadra & Nagar Haveli on 26 January 2020, the combined Union Territory uses code 26, and taxpayers moved to registrations under code 26. You may still see 25 on GSTINs in older invoices and returns.
What is the GST state code of Daman & Diu (legacy)?
Daman & Diu (legacy) used code 25. For current registrations in that area, use 26 (Dadra & Nagar Haveli and Daman & Diu).
Does a GSTIN starting with 25 mean the business is in Daman & Diu (legacy)?
It means the registration belongs to Daman & Diu (legacy). A business registers separately in each state it supplies from, so the same company can hold GSTINs with other state codes. The shipping address on an invoice can also differ from the registered state.
Which GST applies on a sale within Daman & Diu (legacy)?
Code 25 is not used for ordinary state-level registrations, so the CGST + SGST split does not apply in the usual way. Check the supplier's current registration and the place of supply.
Which GST applies on a sale from Daman & Diu (legacy) to another state?
Supplies from Daman & Diu (legacy) (25) to a place of supply in another state or UT are inter-State and carry IGST. For example, a sale to a buyer in Gujarat (24) is charged IGST at the full rate.
Is Daman & Diu (legacy) a state or a Union Territory under GST?
For GST, Daman & Diu (legacy) is classified as: Legacy code (no longer used for new GSTINs).
Can one business have more than one GSTIN starting with 25?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 25 and share the same PAN in digits 3 to 12, but the 13th character (the entity number) is different.
Is the state code in a GSTIN the same as the place of supply?
No. The state code shows where the supplier or buyer is registered. The place of supply is worked out under the IGST Act rules for goods or services. Comparing the supplier's location with the place of supply decides whether CGST + SGST or IGST applies.
What happens if an invoice uses the wrong tax because of the state code?
If CGST + SGST is charged where IGST was due (or the other way round), the supplier generally has to pay the correct tax and claim a refund of the amount paid under the wrong head. The buyer's input tax credit can also be held up until the invoice is corrected, so check the buyer's GSTIN before invoicing.
Has GST state code 25 ever changed?
Code 25 belonged to the former Union Territory of Daman & Diu. After it merged with Dadra & Nagar Haveli on 26 January 2020, the combined Union Territory uses code 26, and taxpayers moved to registrations under code 26. You may still see 25 on GSTINs in older invoices and returns.