Page last updated:

07

GST State Code 07: Delhi

Every GSTIN registered in Delhi starts with 07. Here is what the code means for your invoices, which tax head applies, and how to check a GSTIN.

GST state code
07
State / UT
Delhi
Type
Union Territory with legislature
Capital
New Delhi
Local (intra-State) supply
CGST + SGST
Supply to another state
IGST

How 07 appears in a GSTIN

  • Digits 1–2 (07): the state code, which shows the registration is in Delhi.
  • Characters 3–12: the PAN of the business or proprietor (illustrative PAN shown).
  • Character 13: the entity number for registrations under the same PAN in this state (1–9, then A–Z).
  • Character 14: "Z" by default.
  • Character 15: a check character calculated from the first 14. Verify it with the GSTIN validator.

Check if a GSTIN is from Delhi

Runs in your browser. Nothing is sent to a server.

Enter a 15-character GSTIN.

Good to know about code 07

Delhi is a Union Territory with a legislature, so local supplies carry CGST + SGST (not UTGST). Supplies to Noida or Ghaziabad (Uttar Pradesh, 09) and Gurugram or Faridabad (Haryana, 06) are inter-State.

CGST, SGST/UTGST or IGST for Delhi

Compare the supplier's state code with the place of supply. If both are 07, the supply is intra-State and the rate is split as CGST + SGST. If the place of supply is in any other state or UT, the full rate is charged as IGST.

Tax head for supplies from Delhi to neighbouring states
Supply from Delhi (07) to Code Tax
Delhi (same state) 07 CGST + SGST
Haryana 06 IGST
Uttar Pradesh 09 IGST

Not sure where the place of supply is? Use the place of supply calculator, or let the GST invoice generator pick the tax head from both GSTINs.

Frequently Asked Questions

Which state has GST state code 07?
07 is the GST state code of Delhi. Every GSTIN registered in Delhi begins with the digits 07.
What is the GST state code of Delhi?
The GST state code of Delhi is 07. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 07 mean the business is in Delhi?
It means the registration belongs to Delhi. A business registers separately in each state it supplies from, so the same company can hold GSTINs with other state codes. The shipping address on an invoice can also differ from the registered state.
Which GST applies on a sale within Delhi?
When the supplier is registered in Delhi and the place of supply is also Delhi, the supply is intra-State, so the rate is split as CGST + SGST. For example, an 18% item is charged as 9% + 9%.
Which GST applies on a sale from Delhi to another state?
Supplies from Delhi (07) to a place of supply in another state or UT are inter-State and carry IGST. For example, a sale to a buyer in Haryana (06) is charged IGST at the full rate.
Is Delhi a state or a Union Territory under GST?
Delhi is a Union Territory with its own legislature. GST law treats it like a State, so it levies SGST rather than UTGST.
Can one business have more than one GSTIN starting with 07?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 07 and share the same PAN in digits 3 to 12, but the 13th character (the entity number) is different.
Is the state code in a GSTIN the same as the place of supply?
No. The state code shows where the supplier or buyer is registered. The place of supply is worked out under the IGST Act rules for goods or services. Comparing the supplier's location with the place of supply decides whether CGST + SGST or IGST applies.
What happens if an invoice uses the wrong tax because of the state code?
If CGST + SGST is charged where IGST was due (or the other way round), the supplier generally has to pay the correct tax and claim a refund of the amount paid under the wrong head. The buyer's input tax credit can also be held up until the invoice is corrected, so check the buyer's GSTIN before invoicing.
Has GST state code 07 ever changed?
No. 07 has been the code for Delhi since GST began in July 2017, and the GST 2.0 rate changes did not affect state codes.

Related Tools

GSTIN Validator
Check the format and check digit of any GSTIN
Place of Supply Calculator
Decide between CGST + SGST and IGST
GST Invoice Generator
Create a GST invoice with the right tax split
Bulk GSTIN Validator
Validate a vendor list in one go