GST State Code 05 — Uttarakhand
GST state code 05 is the code for Uttarakhand. Any GSTIN beginning with “05” was issued to a business registered in Uttarakhand under the Goods and Services Tax.
Where the code sits inside a GSTIN
A GSTIN is exactly 15 characters. The first two digits are the state code — 05 for Uttarakhand. Characters 3 to 12 are the PAN of the registered business, character 13 counts that PAN's registrations within the state (1–9, then A–Z), character 14 is the letter “Z” by default, and character 15 is a check digit computed from the first fourteen.
Worked example (fictitious PAN, valid structure and check digit):
05ABCDE1234F1Z6
Here 05ABCDE1234F1Z6 reads as: registered in Uttarakhand, PAN ABCDE1234F, first registration for that PAN in the state, with a mathematically valid check digit. Do not invoice against example numbers — always verify the real GSTIN first.
GST administration in Uttarakhand
Uttarakhand, capital Dehradun, is covered by the Dehradun CGST Commissionerate under the CBIC Meerut zone. The state's registration profile mixes the pharmaceutical and auto-component units of the SIDCUL industrial estates at Haridwar, Pantnagar and Selaqui with a large seasonal tourism and char-dham pilgrimage economy.
Verify a Uttarakhand GST number
All GST state codes
| Code | State / Union Territory |
|---|---|
| 01 | Jammu & Kashmir |
| 02 | Himachal Pradesh |
| 03 | Punjab |
| 04 | Chandigarh |
| 05 | Uttarakhand |
| 06 | Haryana |
| 07 | Delhi |
| 08 | Rajasthan |
| 09 | Uttar Pradesh |
| 10 | Bihar |
| 11 | Sikkim |
| 12 | Arunachal Pradesh |
| 13 | Nagaland |
| 14 | Manipur |
| 15 | Mizoram |
| 16 | Tripura |
| 17 | Meghalaya |
| 18 | Assam |
| 19 | West Bengal |
| 20 | Jharkhand |
| 21 | Odisha |
| 22 | Chhattisgarh |
| 23 | Madhya Pradesh |
| 24 | Gujarat |
| 26 | Dadra & Nagar Haveli and Daman & Diu |
| 27 | Maharashtra |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshadweep |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Puducherry |
| 35 | Andaman & Nicobar Islands |
| 36 | Telangana |
| 37 | Andhra Pradesh |
| 38 | Ladakh |
| 97 | Other Territory |
| 99 | Centre Jurisdiction |
Frequently asked questions
Which state has GST state code 05?
GST state code 05 belongs to Uttarakhand. Every GSTIN issued to a business registered in Uttarakhand begins with the digits 05.
Where does the state code appear in a Uttarakhand GSTIN?
The state code is always the first two characters of the 15-character GSTIN. If a GSTIN starts with 05, the registration was issued in Uttarakhand. Characters 3–12 are the PAN of the business, character 13 is the entity number, character 14 is always “Z”, and character 15 is a checksum.
Is the GST state code the same as the state's vehicle or census code?
No. GST state codes follow the Indian Census 2011 numbering adopted by GSTN, which is different from RTO vehicle registration codes. Always use the two-digit GST code when filing returns or raising invoices.
What does it mean if my supplier's GSTIN does not start with 05 but they claim to operate from Uttarakhand?
It usually means the supplier is registered in a different state and supplies to Uttarakhand inter-state (IGST applies instead of CGST+SGST). If they invoice you claiming local registration with a mismatched state code, verify the GSTIN before paying — the place of supply affects your input tax credit.
Can one business have more than one GSTIN in Uttarakhand?
Yes. A business with multiple verticals or units in Uttarakhand can hold multiple GSTINs, all starting with 05 and sharing the same PAN — only the 13th character (entity number) differs. Search by PAN on GST Search to see every registration held by one PAN.