The answer
A supplier registered in Gujarat (GSTIN starting 24) charges CGST + SGST on any sale delivered inside Gujarat, split half and half. On a sale to any other state or UT the total becomes a single IGST charge. Gujarat is a State with its own legislature under the Gujarat Goods and Services Tax Act, 2017, so the State levy is always SGST. UTGST never applies.
Which tax heads apply, and when?
| Sale type | Place of supply | Tax heads |
|---|---|---|
| Intra-state | Inside Gujarat (code 24) | CGST + SGST |
| Inter-state | Any other state or UT (e.g. Maharashtra) | IGST |
The state-side head here is SGST, because Gujarat is a state (has legislature). See the companion exhibit: CGST+SGST vs IGST — place of supply.
Why Gujarat works this way
Gujarat levies the State half of GST as SGST under the Gujarat Goods and Services Tax Act, 2017, the mirror of the central CGST Act, 2017. Every rupee of SGST collected on an intra-Gujarat sale accrues to the Gujarat exchequer; the matching CGST half goes to the Centre. As a full State with an elected Vidhan Sabha, Gujarat has legislated its own SGST, so the term UTGST never appears on a Gujarat invoice.
The inter-state trigger is the two-digit code on the GSTINs. A Surat textile exporter (code 24) billing a buyer in Maharashtra (code 27) or Karnataka (code 29) crosses the state border, making an inter-state supply under IGST Act §7. The invoice carries one IGST line at the full rate — no CGST or SGST column. The Surat–Mumbai corridor handles some of India's highest textile volumes, so the IGST vs CGST+SGST distinction matters on nearly every bulk shipment.
Gujarat is home to a disproportionate share of chemical, pharmaceutical, and diamond-trade suppliers. These sectors frequently raise B2B invoices to buyers across states — chemicals (HSN 2915/2921), polished diamonds (HSN 7102), and engineering goods all travel out of Gujarat on an inter-state basis. The compliance risk here is the place-of-supply code, not the head name: misclassifying an interstate dispatch as intra-Gujarat means the buyer's IGST input credit will not reconcile against CGST+SGST entries.
Worked example — ₹10,000 sale at 18%
A Gujarat supplier sells goods worth ₹10,000 at a 18% GST rate, delivered inside Gujarat. 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 Gujarat 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 Gujarat invoice carries the heads the law actually requires.
Raise a Gujarat 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 →Gujarat GST tax-head FAQ
- Which GST heads apply when a Gujarat business raises an invoice?
- For a sale delivered inside Gujarat (buyer place-of-supply code 24), CGST + SGST, split half and half. For a sale to any other state or UT, a single IGST charge at the full rate.
- Does Gujarat charge SGST or UTGST?
- SGST. Gujarat is a full State with its own elected legislature and the Gujarat GST Act, 2017, so the State levy is always SGST. UTGST never applies to a Gujarat supply.
- How is 18% GST split on a ₹10,000 sale inside Gujarat?
- ₹900 CGST (9%) + ₹900 SGST (9%) = ₹1,800 tax. The invoice total is ₹11,800.
- A Surat seller bills a Maharashtra buyer: CGST+SGST or IGST?
- IGST. Gujarat (24) and Maharashtra (27) are different state codes, so it is an inter-state supply under IGST Act §7: one 18% IGST line, no CGST or SGST.