The answer
A supplier registered in Uttar Pradesh (GSTIN starting 09) charges CGST + SGST on any sale delivered inside Uttar Pradesh. On a sale to another state or UT it becomes a single IGST charge. Uttar Pradesh is a State with its own legislature under the Uttar Pradesh Goods and Services Tax Act, 2017, so the State levy is SGST. UTGST never applies.
Which tax heads apply, and when?
| Sale type | Place of supply | Tax heads |
|---|---|---|
| Intra-state | Inside Uttar Pradesh (code 09) | CGST + SGST |
| Inter-state | Any other state or UT (e.g. Delhi) | IGST |
The state-side head here is SGST, because Uttar Pradesh is a state (has legislature). See the companion exhibit: CGST+SGST vs IGST — place of supply.
Why Uttar Pradesh works this way
Uttar Pradesh levies the State half of GST as SGST under the Uttar Pradesh Goods and Services Tax Act, 2017, paired with the central CGST Act, 2017. UP's Vidhan Sabha is one of India's largest; the State levy is always SGST, and UTGST does not apply to any UP-origin invoice. SGST on intra-UP sales accrues to Lucknow.
The Noida–Greater Noida–Gurugram corridor generates enormous cross-border invoice volumes. A Noida manufacturer or IT firm (GSTIN code 09) billing a buyer in Delhi (code 07) or Haryana (code 06) is raising an inter-state supply under IGST Act §7, even though the Noida–Delhi distance is often less than 25 km. The state border, not geography, determines the tax head. This is the single most common compliance error in the Delhi-NCR corridor: treating cross-border NCR billing as intra-state.
UP also hosts leather goods (Kanpur, HSN 4102–4205), sports goods (Meerut, HSN 9506), and fragrance/agarbatti clusters (Bareilly, HSN 3307). These sectors supply buyers across India. A Kanpur leather exporter (code 09) shipping to a Maharashtra buyer (code 27) must carry IGST on the invoice. Under consignment or CKD supply models, the place of supply is where delivery occurs, not the supplier's registered state.
Worked example — ₹10,000 sale at 18%
A Uttar Pradesh supplier sells goods worth ₹10,000 at a 18% GST rate, delivered inside Uttar Pradesh. The 18% splits into two equal state-and-Centre halves:
- Taxable value
- ₹10,000
- CGST @ 9% (Centre)
- ₹900
- SGST @ 9% (State)
- ₹900
Invoice total
₹11,800
On the same sale to a buyer in another state or UT, the ₹1,800 becomes one IGST line of ₹1,800 at 18%, with no CGST or SGST column. The buyer pays ₹11,800 either way; only the heads change.
How it appears on your pakka bill
On a GST tax invoice (pakka bill) under Rule 46, the tax block is not a single "GST" line. It names each head separately, so for an intra-state Uttar Pradesh sale the buyer sees two rows:
- CGST: the Centre's half, 9% in the worked example.
- SGST: the State half, 9% in the worked example.
The pakka bill generator reads the two-digit code from each GSTIN and picks CGST + SGST or IGST for you, so the Uttar Pradesh invoice carries the heads the law actually requires.
Raise a Uttar Pradesh GST invoice
Enter your GSTIN and the buyer's, and the tax heads (CGST + SGST or IGST) compute automatically. Rule 46 fields, validated GSTIN, ₹9 per invoice. No signup.
Open the pakka bill generator →Uttar Pradesh GST tax-head FAQ
- Which GST heads apply when a Uttar Pradesh business raises an invoice?
- For a sale delivered inside Uttar Pradesh (buyer place-of-supply code 09), CGST + SGST, split half and half. For a sale to any other state or UT, a single IGST charge at the full rate.
- Does Uttar Pradesh charge SGST or UTGST?
- SGST. Uttar Pradesh is a full State with its own legislature, so the State levy is SGST under the UP GST Act, 2017. UTGST never applies.
- How is 18% GST split on a ₹10,000 sale inside Uttar Pradesh?
- ₹900 CGST (9%) + ₹900 SGST (9%) = ₹1,800 tax. The invoice total is ₹11,800.
- A Noida IT firm bills a Delhi client: CGST+SGST or IGST?
- IGST. Uttar Pradesh (09) and Delhi (07) are different state/UT codes, so it is an inter-state supply even within the NCR: one 18% IGST line, no CGST or SGST. The state border, not the distance, determines the tax head.