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GST state codes

GST state code 09: Uttar Pradesh

Uttar Pradesh's GST state code is 09. Brassware from Moradabad, leather from Agra and Kanpur and carpets from Bhadohi go out on invoices from GSTINs that start with 09.

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In short

Uttar Pradesh has GST state code 09, so every GSTIN registered there begins with 09. A local sale carries CGST and SGST; a sale to Delhi carries IGST. SimpleERP reads 09 from the buyer's GSTIN and picks the tax.

Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.

The data

GST state code 09 at a glance

FieldValue
State code09
GSTIN prefix09 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxNo
Nearby states and codesDelhi (07), Bihar (10), Madhya Pradesh (23)
Sample GSTIN (fictional)09AAACL1234A1Z7
Uttar Pradesh at a glance, as notified; check the GST portal.

Sources: GST portal: state code list (GSTIN format), Uttar Pradesh: professional tax (state tax department). Verified .

What the code 09 means on a GSTIN

A GSTIN has 15 characters. Take the sample 09AAACL1234A1Z7, a made-up number with a valid check character. 09 is the state code for Uttar Pradesh. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Uttar Pradesh. Z is the same on almost every GSTIN, while 7 is a check character worked out from the first 14, so a single wrong digit in 09AAACL1234A1Z7 fails the check.

Uttar Pradesh borders more states than any other, from Delhi and Haryana in the west to Bihar in the east. A Noida supplier selling across the road to Delhi and a Varanasi trader selling to Bihar both bill IGST, because the buyer's GSTIN starts with another code.

Intra-state or inter-state: which tax applies when the supplier is in Uttar Pradesh?

When a Moradabad brassware maker sells lamps to a showroom in Lucknow, supplier and place of supply are both in Uttar Pradesh, so the invoice carries CGST and SGST. When the maker delivers to a gift shop in Delhi, the place of supply moves to Delhi and the whole tax becomes IGST; the same holds when the maker supplies a hotel in Chandigarh, because Chandigarh has its own code, 04.

SalePlace of supplyTax at 18%Tax on ₹1,40,000
A Moradabad brassware maker sells lamps to a showroom in LucknowUttar Pradesh (09)CGST 9% + SGST 9%₹12,600 + ₹12,600
The maker delivers to a gift shop in DelhiDelhi (07)IGST 18%₹25,200
The maker supplies a hotel in ChandigarhChandigarh (04)IGST 18%₹25,200
Assumes an 18% rate on a taxable value of ₹1,40,000 for Uttar Pradesh; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Uttar Pradesh?

No. Uttar Pradesh does not levy professional tax on salaries, as notified; check the current rules with the state's tax department before you rely on it. In SimpleERP payroll, the Professional Tax deduction starts at zero, so a Uttar Pradesh payslip carries none unless you set an amount. The salary breakup calculator lists the answer for all 36 codes.

How SimpleERP reads the state from a GSTIN

You never type 09 or Uttar Pradesh on an invoice: SimpleERP takes both from the customer's GSTIN and works out the rest.

  • The state fills from the first two characters of the GSTIN: type 09AAACL1234A1Z7 and SimpleERP shows Uttar Pradesh (09) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Delhi buyer fills Delhi (07); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Uttar Pradesh branch and carries CGST and SGST, or IGST.

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

For a Uttar Pradesh branch, the billing editor picks CGST and SGST or IGST per line from the place of supply.

Sources

FAQ

Questions, answered

What is the GST state code for Uttar Pradesh?

Uttar Pradesh uses GST state code 09. Every GSTIN registered in the state begins with 09, including Noida and Ghaziabad, which sit next to Delhi but are in Uttar Pradesh for GST.

Is code 09 used for SGST or UTGST?

SGST. Uttar Pradesh is a state, so a sale within it carries CGST and SGST at half the rate each. UTGST applies only to union territories without a legislature, such as Chandigarh, and never to a sale between two Uttar Pradesh businesses.

Which code do I use for a customer in Uttar Pradesh?

The buyer's GSTIN tells you: 09 for a buyer registered in Uttar Pradesh, 07 for Delhi, 10 for Bihar. For an unregistered buyer, use the state where the goods are delivered, so lamps delivered to a home in Patna take 10.

Does SimpleERP need me to pick Uttar Pradesh by hand?

No. In SimpleERP the customer's GSTIN fills the state from its first two digits, and every invoice line then carries CGST and SGST or IGST by comparing that state with your branch. For a buyer with no GSTIN, pick the state once on the customer.

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