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GST state codes

GST state code 05: Uttarakhand

Uttarakhand's GST state code is 05. GSTINs from the industrial estates at Haridwar, Pantnagar and Rudrapur all begin with these two digits.

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In short

Uttarakhand has GST state code 05, so every GSTIN registered there begins with 05. A local sale carries CGST and SGST; a sale to Uttar Pradesh carries IGST. SimpleERP reads 05 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 05 at a glance

FieldValue
State code05
GSTIN prefix05 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxNo
Nearby states and codesUttar Pradesh (09), Himachal Pradesh (02)
Sample GSTIN (fictional)05AAACL1234A1ZF
Uttarakhand at a glance, as notified; check the GST portal.

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

What the code 05 means on a GSTIN

A GSTIN has 15 characters. Take the sample 05AAACL1234A1ZF, a made-up number with a valid check character. 05 is the state code for Uttarakhand. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Uttarakhand. Z is the same on almost every GSTIN, while F is a check character worked out from the first 14, so a single wrong digit in 05AAACL1234A1ZF fails the check.

Uttarakhand's SIDCUL estates supply auto parts and packaging to plants across the plains, so a large share of their invoices go to Uttar Pradesh, Haryana and Delhi. Those sales carry IGST. Only the sales to buyers whose GSTIN also starts with 05 are local.

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

When a Rudrapur auto parts maker supplies brake drums to a workshop in Haldwani, supplier and place of supply are both in Uttarakhand, so the invoice carries CGST and SGST. When the maker ships to an assembler in Noida, the place of supply moves to Uttar Pradesh and the whole tax becomes IGST; the same holds when the maker sends spares to a dealer in Chandigarh, because Chandigarh has its own code, 04.

SalePlace of supplyTax at 18%Tax on ₹2,60,000
A Rudrapur auto parts maker supplies brake drums to a workshop in HaldwaniUttarakhand (05)CGST 9% + SGST 9%₹23,400 + ₹23,400
The maker ships to an assembler in NoidaUttar Pradesh (09)IGST 18%₹46,800
The maker sends spares to a dealer in ChandigarhChandigarh (04)IGST 18%₹46,800
Assumes an 18% rate on a taxable value of ₹2,60,000 for Uttarakhand; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Uttarakhand?

No. Uttarakhand 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 Uttarakhand 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 05 or Uttarakhand 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 05AAACL1234A1ZF and SimpleERP shows Uttarakhand (05) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Uttar Pradesh buyer fills Uttar Pradesh (09); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Uttarakhand 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 Uttarakhand 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 Uttarakhand?

Uttarakhand uses GST state code 05. A GSTIN from Dehradun, Haridwar or Rudrapur starts with 05. The state was formed out of Uttar Pradesh in 2000, and Uttar Pradesh keeps its own code, 09.

Is code 05 used for SGST or UTGST?

SGST. Uttarakhand is a state, so local sales carry CGST and SGST at half the rate each. UTGST is for union territories without a legislature and never appears on a sale from one Uttarakhand business to another.

Which code do I use for a customer in Uttarakhand?

Use the code in the buyer's GSTIN, 05 for one registered in Uttarakhand. A buyer in Bareilly or Saharanpur, just across the border, has 09 for Uttar Pradesh, and the sale is inter-state. For an unregistered buyer, the state of delivery decides.

Does SimpleERP need me to pick Uttarakhand by hand?

No. Type the buyer's GSTIN and SimpleERP fills the state from the first two characters, then picks CGST and SGST or IGST on each invoice line by comparing it with your branch's state. You choose a state by hand only for a customer with no GSTIN.

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