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GST state codes

GST state code 07: Delhi

Delhi's GST state code is 07. Delhi is a union territory with its own legislature, so a local sale carries CGST and SGST, the same as in a state.

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In short

Delhi has GST state code 07, so every GSTIN registered there begins with 07. A local sale carries CGST and SGST; a sale to Haryana carries IGST. SimpleERP reads 07 from the buyer's GSTIN and picks the tax.

Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.

The data

GST state code 07 at a glance

FieldValue
State code07
GSTIN prefix07 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryYes, with its own legislature, so it charges SGST like a state
Professional taxNo
Nearby states and codesHaryana (06), Uttar Pradesh (09)
Sample GSTIN (fictional)07AAACL1234A1ZB
Delhi at a glance, as notified; check the GST portal.

Sources: GST portal: state code list (GSTIN format), Delhi: professional tax (state tax department). Verified .

What the code 07 means on a GSTIN

A GSTIN has 15 characters. Take the sample 07AAACL1234A1ZB, a made-up number with a valid check character. 07 is the state code for Delhi. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Delhi. Z is the same on almost every GSTIN, while B is a check character worked out from the first 14, so a single wrong digit in 07AAACL1234A1ZB fails the check.

Delhi's wholesale markets, from Chandni Chowk to Karol Bagh, sell to buyers in Haryana and Uttar Pradesh every day. Gurugram (06) and Noida (09) are part of the same city in daily life, but for GST they are other states, and a sale to them carries IGST.

Intra-state or inter-state: which tax applies when the supplier is in Delhi?

When a Chandni Chowk fabric wholesaler sells to a tailor in Lajpat Nagar, supplier and place of supply are both in Delhi, so the invoice carries CGST and SGST. When the wholesaler delivers to a garment unit in Gurugram, the place of supply moves to Haryana and the whole tax becomes IGST; the same holds when the wholesaler supplies a boutique in Chandigarh, because Chandigarh has its own code, 04. Delhi is a union territory with a legislature, so its local half is SGST, not UTGST.

SalePlace of supplyTax at 18%Tax on ₹1,20,000
A Chandni Chowk fabric wholesaler sells to a tailor in Lajpat NagarDelhi (07)CGST 9% + SGST 9%₹10,800 + ₹10,800
The wholesaler delivers to a garment unit in GurugramHaryana (06)IGST 18%₹21,600
The wholesaler supplies a boutique in ChandigarhChandigarh (04)IGST 18%₹21,600
Assumes an 18% rate on a taxable value of ₹1,20,000 for Delhi; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Delhi?

No. Delhi does not levy professional tax on salaries, as notified; check the current rules with the state's tax department before you rely on it. In SimpleERP payroll, the Professional Tax deduction starts at zero, so a Delhi payslip carries none unless you set an amount. The salary breakup calculator lists the answer for all 36 codes.

How SimpleERP reads the state from a GSTIN

You never type 07 or Delhi on an invoice: SimpleERP takes both from the customer's GSTIN and works out the rest.

  • The state fills from the first two characters of the GSTIN: type 07AAACL1234A1ZB and SimpleERP shows Delhi (07) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Haryana buyer fills Haryana (06); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Delhi branch and carries CGST and SGST, or IGST.

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

For a Delhi branch, the billing editor picks CGST and SGST or IGST per line from the place of supply.

Sources

FAQ

Questions, answered

What is the GST state code for Delhi?

Delhi uses GST state code 07, so every GSTIN registered in the National Capital Territory of Delhi starts with 07. Businesses in Noida, Ghaziabad, Gurugram and Faridabad are outside Delhi and carry 09 or 06.

Is code 07 used for SGST or UTGST?

SGST. Delhi is a union territory, but it has its own legislature and its own GST Act, so a local sale carries CGST and SGST as in a state. UTGST is charged only in union territories without a legislature, such as Chandigarh.

Which code do I use for a customer in Delhi?

Use 07 for a buyer whose GSTIN starts with 07, and for an unregistered buyer when the goods are delivered in Delhi. A buyer in Noida uses 09, which makes the sale inter-state even though they are just across the Yamuna.

Does SimpleERP need me to pick Delhi by hand?

No. SimpleERP reads 07 from the customer's GSTIN and fills Delhi. Each invoice line compares that with your branch's state: a Delhi branch billing a Delhi buyer gets CGST and SGST; billing a Noida buyer gets IGST. You set the state by hand only for buyers without a GSTIN.

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