The answer
A supplier registered in Rajasthan (GSTIN starting 08) charges CGST + SGST on any sale delivered inside Rajasthan. On a sale to another state or UT it becomes a single IGST charge. Rajasthan is a State with its own legislature under the Rajasthan 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 Rajasthan (code 08) | CGST + SGST |
| Inter-state | Any other state or UT (e.g. Gujarat) | IGST |
The state-side head here is SGST, because Rajasthan is a state (has legislature). See the companion exhibit: CGST+SGST vs IGST — place of supply.
Why Rajasthan works this way
Rajasthan levies the State half of GST as SGST under the Rajasthan Goods and Services Tax Act, 2017, paired with the central CGST Act, 2017. SGST collected on intra-Rajasthan sales accrues to Jaipur. As a full State with a Vidhan Sabha, Rajasthan uses SGST — UTGST does not apply to any Rajasthan invoice.
Jaipur and Jodhpur are major exporters of gems and jewellery (HSN 7113–7116), textiles (HSN 5208–5209, block-print), and handicrafts (HSN 97). Most of this production is sold to buyers in Maharashtra, NCR, or Gujarat — all inter-state supplies. A Jaipur jewellery exporter (code 08) billing a Mumbai buyer (code 27) raises a single IGST line under IGST Act §7. The high per-invoice value in gems/jewellery makes this a significant tax-head decision: getting CGST+SGST vs IGST wrong misroutes input credit between separate ledgers.
Rajasthan also hosts a growing cement and mining sector. Limestone and cement dispatches (HSN 2521, 2523) from Rajasthan frequently move to Gujarat and Maharashtra for construction projects. Because the freight is normally charged separately, suppliers sometimes incorrectly apply the billing address (Rajasthan) as the place of supply for inter-state construction contracts. Under IGST Act §12, the place of supply for works contracts attached to immovable property is where the property is located — not the supplier's state.
Worked example — ₹10,000 sale at 18%
A Rajasthan supplier sells goods worth ₹10,000 at a 18% GST rate, delivered inside Rajasthan. 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 Rajasthan 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 Rajasthan invoice carries the heads the law actually requires.
Raise a Rajasthan 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 →Rajasthan GST tax-head FAQ
- Which GST heads apply when a Rajasthan business raises an invoice?
- For a sale delivered inside Rajasthan (buyer place-of-supply code 08), CGST + SGST, split half and half. For a sale to any other state or UT, a single IGST charge at the full rate.
- Does Rajasthan charge SGST or UTGST?
- SGST. Rajasthan is a full State with its own legislature, so the State levy is SGST under the Rajasthan GST Act, 2017. UTGST never applies.
- How is 18% GST split on a ₹10,000 sale inside Rajasthan?
- ₹900 CGST (9%) + ₹900 SGST (9%) = ₹1,800 tax. The invoice total is ₹11,800.
- A Jaipur supplier bills a Gujarat buyer: CGST+SGST or IGST?
- IGST. Rajasthan (08) and Gujarat (24) are different state codes, so it is an inter-state supply: one IGST line at the full rate, no CGST or SGST.