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GST State Code 26: Dadra & Nagar Haveli and Daman & Diu
Every GSTIN registered in Dadra & Nagar Haveli and Daman & Diu starts with 26. Here is what the code means for your invoices, which tax head applies, and how to check a GSTIN.
- GST state code
- 26
- State / UT
- Dadra & Nagar Haveli and Daman & Diu
- Type
- Union Territory without legislature
- Capital
- Daman
- Local (intra-State) supply
- CGST + UTGST
- Supply to another state
- IGST
How 26 appears in a GSTIN
- Digits 1–2 (26): the state code, which shows the registration is in Dadra & Nagar Haveli and Daman & Diu.
- 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 Dadra & Nagar Haveli and Daman & Diu
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Enter a 15-character GSTIN.
Good to know about code 26
Code 26 originally belonged to Dadra & Nagar Haveli. Since the 2020 merger it covers the combined Union Territory, including former Daman & Diu (old code 25). It has no legislature, so local supplies carry CGST + UTGST.
CGST, SGST/UTGST or IGST for Dadra & Nagar Haveli and Daman & Diu
Compare the supplier's state code with the place of supply. If both are 26, the supply is intra-State and the rate is split as CGST + UTGST. If the place of supply is in any other state or UT, the full rate is charged as IGST.
| Supply from Dadra & Nagar Haveli and Daman & Diu (26) to | Code | Tax |
|---|---|---|
| Dadra & Nagar Haveli and Daman & Diu (same state) | 26 | CGST + UTGST |
| Gujarat | 24 | IGST |
| Maharashtra | 27 | IGST |
Not sure where the place of supply is? Use the place of supply calculator, or let the GST invoice generator pick the tax head from both GSTINs.
Frequently Asked Questions
Which state has GST state code 26?
26 is the GST state code of Dadra & Nagar Haveli and Daman & Diu. Every GSTIN registered in Dadra & Nagar Haveli and Daman & Diu begins with the digits 26.
What is the GST state code of Dadra & Nagar Haveli and Daman & Diu?
The GST state code of Dadra & Nagar Haveli and Daman & Diu is 26. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 26 mean the business is in Dadra & Nagar Haveli and Daman & Diu?
It means the registration belongs to Dadra & Nagar Haveli and Daman & Diu. 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 Dadra & Nagar Haveli and Daman & Diu?
When the supplier is registered in Dadra & Nagar Haveli and Daman & Diu and the place of supply is also Dadra & Nagar Haveli and Daman & Diu, the supply is intra-State, so the rate is split as CGST + UTGST. For example, an 18% item is charged as 9% + 9%.
Which GST applies on a sale from Dadra & Nagar Haveli and Daman & Diu to another state?
Supplies from Dadra & Nagar Haveli and Daman & Diu (26) 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 Dadra & Nagar Haveli and Daman & Diu a state or a Union Territory under GST?
Dadra & Nagar Haveli and Daman & Diu is a Union Territory without a legislature, so Union Territory GST (UTGST) is levied in place of SGST.
Can one business have more than one GSTIN starting with 26?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 26 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 + UTGST 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 26 ever changed?
Code 26 originally belonged to Dadra & Nagar Haveli. Since the 2020 merger it covers the combined Union Territory, including former Daman & Diu (old code 25). It has no legislature, so local supplies carry CGST + UTGST.