The answer
A supplier registered in Maharashtra (GSTIN starting 27) charges CGST + SGST on any sale delivered inside Maharashtra, split half and half. On a sale to another state or UT the same total becomes a single IGST charge. Maharashtra is a full State with its own legislature, so the State head is always SGST under the Maharashtra Goods and Services Tax Act, 2017. UTGST never applies.
Which tax heads apply, and when?
| Sale type | Place of supply | Tax heads |
|---|---|---|
| Intra-state | Inside Maharashtra (code 27) | CGST + SGST |
| Inter-state | Any other state or UT (e.g. Gujarat) | IGST |
The state-side head here is SGST, because Maharashtra is a state (has legislature). See the companion exhibit: CGST+SGST vs IGST — place of supply.
Why Maharashtra works this way
Maharashtra levies the State half of GST as SGST because it is a State with an elected legislature. The legal basis is the Maharashtra Goods and Services Tax Act, 2017, the State mirror of the central CGST Act, 2017. Every rupee of SGST collected on an intra-Maharashtra sale accrues to the Maharashtra exchequer; the matching CGST half goes to the Centre.
The split flips the moment the place of supply leaves the state. A Mumbai or Pune seller billing a buyer in Gujarat (code 24) or Karnataka (code 29) makes an inter-state supply under IGST Act §7. That invoice carries one IGST line at the full rate, with no CGST or SGST column. The test is the two-digit code: the supplier code means intra-state, a different code means IGST.
Maharashtra is one of India’s highest-volume GST states. The usual mistake here is the place-of-supply trigger, not the head name: charging CGST + SGST on a dispatch that crosses a state line and should carry IGST. Get the code wrong and the buyer’s input tax credit will not reconcile, because IGST and CGST/SGST sit in separate credit ledgers.
Worked example — ₹10,000 sale at 18%
A Maharashtra supplier sells goods worth ₹10,000 at a 18% GST rate, delivered inside Maharashtra. 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 Maharashtra 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 Maharashtra invoice carries the heads the law actually requires.
Raise a Maharashtra 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 →Maharashtra GST tax-head FAQ
- Which GST heads apply when a Maharashtra business raises an invoice?
- For a sale delivered inside Maharashtra (buyer place-of-supply code 27), CGST + SGST, split half and half. For a sale to any other state or UT, a single IGST charge at the full rate.
- Does Maharashtra charge SGST or UTGST?
- SGST. Maharashtra is a full State with its own legislature, so the State levy is SGST under the Maharashtra GST Act, 2017. UTGST never applies to a Maharashtra supply.
- How is 18% GST split on a ₹10,000 sale inside Maharashtra?
- ₹900 CGST (9%) + ₹900 SGST (9%) = ₹1,800 tax. The invoice total is ₹11,800.
- A Maharashtra seller bills a Gujarat buyer: CGST+SGST or IGST?
- IGST. Maharashtra (27) and Gujarat (24) are different state codes, so it is an inter-state supply under IGST Act §7: one 18% IGST line, no CGST or SGST.