GST in Uttar Pradesh

GSTIN format for Uttar Pradesh

Every GSTIN issued in Uttar Pradesh starts with the state code 09. Format:

First 2 digits = state code. Next 10 = PAN. Then 1 entity number, 1 alphabet (Z by default), 1 checksum.

Applicable GST rates in Uttar Pradesh

Uttar Pradesh follows the same GST rate structure as the rest of India:

• 0% — essential items (unbranded food grains, fresh produce)
• 5% — household necessities, transport services
• 12% — processed food, mobile phones, business class travel
• 18% — most goods and services (default rate)
• 28% — luxury goods (cars, AC, premium items) + cess for some

Intra-state vs inter-state from Uttar Pradesh

• Intra-state (buyer in Uttar Pradesh): GST splits 50-50 into CGST + SGST. Both go to centre + Uttar Pradesh state govt respectively.
• Inter-state (buyer outside Uttar Pradesh): Full GST as IGST. Centre collects, then settles with destination state.

GST registration in Uttar Pradesh

Mandatory if turnover exceeds ₹40 lakh (₹20L for services) for a business in Uttar Pradesh. Apply at gst.gov.in. Documents required: PAN, Aadhaar, address proof, photo, bank details, business registration.