The answer
A supplier registered in Delhi (GSTIN starting 07) charges CGST + SGST on any sale delivered inside Delhi — not CGST + UTGST. Delhi is a Union Territory WITH a legislature (the Delhi Vidhan Sabha), so the State-side levy is SGST under the Delhi Goods and Services Tax Act, 2017, not UTGST. On a sale to any other state or UT it becomes a single IGST charge.
Which tax heads apply, and when?
| Sale type | Place of supply | Tax heads |
|---|---|---|
| Intra-state | Inside Delhi (code 07) | CGST + SGST |
| Inter-state | Any other state or UT (e.g. Haryana) | IGST |
The state-side head here is SGST, because Delhi is a state (has legislature). See the companion exhibit: CGST+SGST vs IGST — place of supply.
Why Delhi works this way
Delhi is a Union Territory that has its own legislature — the Delhi Vidhan Sabha. Under the Delhi Goods and Services Tax Act, 2017, the State-side levy on intra-Delhi supplies is SGST, not UTGST. This is the critical distinction: the rule is not "UT → UTGST" but "UT without a legislature → UTGST." Delhi's legislature means SGST applies, exactly as it does for a full state like Maharashtra or Karnataka.
The Delhi-NCR trade corridor generates massive inter-state invoice volumes. A Karol Bagh or Nehru Place trader (code 07) billing a buyer in Gurugram or Faridabad (code 06, Haryana) or Noida (code 09, Uttar Pradesh) is making an inter-state supply under IGST Act §7, even though the physical distance is a few kilometres. The confusion here is compounding: many suppliers treat Delhi as a special case and default to UTGST, which is wrong; others treat all NCR trade as intra-state, which is also wrong. The two-digit code is the only test.
Delhi hosts significant wholesale fashion, electronics retail, and services sectors. B2B fabric and garment invoices (HSN 5208/6109) from Chandni Chowk to buyers in Rajasthan, Punjab, or Maharashtra are inter-state. IT and consulting firms (SAC 998300) based in Connaught Place billing clients in other states raise IGST. The concentration of pan-India registered buyers in Delhi means most large-ticket B2B invoices triggered from Delhi are inter-state IGST, with CGST+SGST reserved for sales whose buyer is genuinely within the Delhi UT.
Worked example — ₹10,000 sale at 18%
A Delhi supplier sells goods worth ₹10,000 at a 18% GST rate, delivered inside Delhi. 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 Delhi 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 Delhi invoice carries the heads the law actually requires.
Raise a Delhi 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 →Delhi GST tax-head FAQ
- Does a Delhi supplier charge SGST or UTGST?
- SGST. Delhi is a Union Territory with a legislature (the Delhi Vidhan Sabha), so the State-side levy is SGST under the Delhi GST Act, 2017. UTGST never applies to a Delhi supply — UTGST is reserved for UTs without their own legislature.
- Which GST heads apply when a Delhi business raises an invoice?
- For a sale delivered inside Delhi (buyer place-of-supply code 07), CGST + SGST, split half and half. For a sale to any other state or UT (including Haryana, UP, or Rajasthan), a single IGST charge at the full rate.
- How is 18% GST split on a ₹10,000 sale inside Delhi?
- ₹900 CGST (9%) + ₹900 SGST (9%) = ₹1,800 tax. The invoice total is ₹11,800.
- A Delhi supplier bills a Gurugram (Haryana) buyer: CGST+SGST or IGST?
- IGST. Delhi (07) and Haryana (06) are different codes, so it is an inter-state supply even within the NCR: one 18% IGST line, no CGST or SGST. The state/UT border, not the road distance, determines the tax head.