Delhi — GST State Code 07

Union Territory · every Delhi GSTIN begins with 07

Reading a Delhi GSTIN

07AAAAA0000A1Z5

The first two digits (07) are the state code, the next ten the business's PAN, the 13th the entity number, and the 15th a checksum. Verify any number instantly with the GSTIN validator.

CGST + SGST or IGST?

Selling within Delhi — seller and place of supply both under code 07 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from Delhi to any other code (or buying in from one) makes it an interstate supply with a single IGST line at the full rate. Your customer's GSTIN prefix is the quickest way to know which applies.

GST in Delhi

Delhi uses GST state code 07. As the NCT with its own legislature it operates SGST like a state, and its trading hubs — Chandni Chowk, Karol Bagh, Nehru Place, Azadpur mandi — make it India's densest B2B invoicing geography. Distributors here bill IGST heavily into the surrounding states.

Frequently asked questions

07. Every GSTIN registered in Delhi starts with these two digits — for example 07AAAAA0000A1Z5.

If your registration and the place of supply are both in Delhi, split the tax into CGST + SGST. If either side is in another state or UT, charge a single IGST at the same total rate.

A union territory. It has its own legislature, so local supplies pair CGST with SGST like a state.

Related tools & guides

Billing customers in Delhi?

Invodo applies CGST/SGST or IGST automatically from the place of supply — no more prefix-checking by hand. Start free.

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