GST State Codes

Uttarakhand — GST State Code 05

State · every Uttarakhand GSTIN begins with 05

Reading a Uttarakhand GSTIN

05AAAAA0000A1Z5

The first two digits (05) are the state code, the next ten the business's PAN, the 13th the entity number, and the 15th a checksum. Verify any number instantly with the GSTIN validator.

CGST + SGST or IGST?

Selling within Uttarakhand — seller and place of supply both under code 05 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from Uttarakhand to any other code (or buying in from one) makes it an interstate supply with a single IGST line at the full rate. Your customer's GSTIN prefix is the quickest way to know which applies.

GST in Uttarakhand

Uttarakhand carries GST state code 05 and special-category status. The state's industrial estates at Haridwar, Rudrapur, and Pantnagar host auto, pharma, and FMCG plants that grew out of the pre-GST excise-holiday era, alongside a large tourism and char-dham travel economy.

Frequently asked questions

05. Every GSTIN registered in Uttarakhand starts with these two digits — for example 05AAAAA0000A1Z5.
If your registration and the place of supply are both in Uttarakhand, split the tax into CGST + SGST. If either side is in another state or UT, charge a single IGST at the same total rate.
A state — intra-state supplies split into CGST + SGST as usual.

Billing customers in Uttarakhand?

Invodo applies CGST/SGST or IGST automatically from the place of supply — no more prefix-checking by hand. Start free.