The answer
A supplier registered in Haryana (GSTIN starting 06) charges CGST + SGST on any sale delivered inside Haryana. On a sale to any other state or UT it becomes a single IGST charge. Haryana is a State with its own legislature under the Haryana 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 Haryana (code 06) | CGST + SGST |
| Inter-state | Any other state or UT (e.g. Delhi) | IGST |
The state-side head here is SGST, because Haryana is a state (has legislature). See the companion exhibit: CGST+SGST vs IGST — place of supply.
Why Haryana works this way
Haryana levies the State half of GST as SGST under the Haryana Goods and Services Tax Act, 2017, paired with the central CGST Act, 2017. Haryana's Vidhan Sabha makes it a full State; UTGST does not appear on any Haryana invoice. SGST on intra-Haryana sales accrues to Chandigarh (the shared capital).
Gurugram and Faridabad are major IGST-generating zones. A Gurugram IT or financial-services firm (code 06) billing a Delhi client (code 07) or a Noida client (code 09) is raising an inter-state invoice under IGST Act §7, despite operating within the same functional NCR zone. IT/ITES companies in Gurugram frequently serve pan-India clients — any buyer GSTIN with a code other than 06 triggers IGST. Faridabad's manufacturing base (auto ancillaries, HSN 8708; bicycle parts, HSN 8714) ships to buyers across north India, making most large-lot dispatches inter-state.
Haryana is also a leading basmati-rice producer and exporter. Agricultural processing units in Karnal and Kaithal (HSN 1006 — rice) sell to Delhi traders, Punjab distributors, or directly to export chains. Domestic B2B rice invoices to Delhi buyers (code 07) carry IGST. The GST rate on basmati rice varies (5% or exempt depending on branded/unbranded status), but the place-of-supply logic is unchanged: different codes mean IGST regardless of the commodity rate.
Worked example — ₹10,000 sale at 18%
A Haryana supplier sells goods worth ₹10,000 at a 18% GST rate, delivered inside Haryana. 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 Haryana 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 Haryana invoice carries the heads the law actually requires.
Raise a Haryana 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 →Haryana GST tax-head FAQ
- Which GST heads apply when a Haryana business raises an invoice?
- For a sale delivered inside Haryana (buyer place-of-supply code 06), CGST + SGST, split half and half. For a sale to any other state or UT, a single IGST charge at the full rate.
- Does Haryana charge SGST or UTGST?
- SGST. Haryana is a full State with its own elected legislature, so the State levy is SGST under the Haryana GST Act, 2017. UTGST never applies.
- How is 18% GST split on a ₹10,000 sale inside Haryana?
- ₹900 CGST (9%) + ₹900 SGST (9%) = ₹1,800 tax. The invoice total is ₹11,800.
- A Gurugram IT firm bills a Delhi client: CGST+SGST or IGST?
- IGST. Haryana (06) and Delhi (07) are different 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 commuting distance, determines the tax head.