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  5. Delhi
Tax

GST Calculator — Delhi (Delhi SGST) FY 2025-26

For businesses and consumers in Delhi, Delhi NCR: intra-state GST splits equally between CGST and Delhi SGST (each at half the applicable rate), while inter-state supplies attract IGST at the full rate. At 18% GST on a Rs 1L invoice within Delhi NCR: CGST = Rs 9,000 + Delhi SGST = Rs 9,000 = total Rs 18,000 GST. GST registration is mandatory above Rs 20L/year for services and Rs 40L/year for goods in Delhi NCR.

Verified Formula|Source: Income Tax Department, Government of India|Last verified: April 2026Methodology

GST Details

Calculate GST on top of the base amount

Inter-State Supply (IGST)

CGST + SGST applies for intra-state transactions

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Net Price

₹1,00,000

GST Amount

₹18,000

Total Price

₹1,18,000

GST Breakdown

Base Amount₹1,00,000
CGST @ 9%₹9,000
SGST @ 9%₹9,000
Total GST₹18,000
Net Price (Excl. GST)₹1,00,000
Total Price (Incl. GST)₹1,18,000

Price Composition

Common GST Rates — Quick Reference

Item / CategoryGST Rate
Essential food items (rice, wheat, milk)0%
Packaged food, butter, ghee5%
Processed food, mobile phones12%
Electronics, shampoo, AC restaurants18%
Luxury cars, aerated drinks, tobacco28%
Gold, silver, platinum3%
Rough diamonds0.25%

Input Tax Credit (ITC)

Businesses registered under GST can claim Input Tax Credit on GST paid on purchases, effectively reducing the GST liability on their sales. Ensure timely GSTR-2B reconciliation to maximize your ITC claims.

GST in Delhi: CGST, Delhi SGST, and IGST — FY 2025-26 Guide

Goods and Services Tax (GST) in Delhi, Delhi NCR operates under a dual structure administered jointly by the Government of India and Delhi NCR state government. Whether you are a business owner in the Connaught Place / Nehru Place area, a consumer buying services inDelhi, or a freelancer invoicing clients across India, the applicable GST component — CGST + Delhi SGST or IGST — depends on whether the supply is intra-state or inter-state. Delhi is a professional-tax-free Union Territory — residents pay Rs 0 in professional tax, a saving of up to Rs 2,500/year vs Mumbai or Bengaluru. Delhi NCR accounts for approximately 20% of India's total income tax collection despite having 5% of the population.

CGST vs Delhi SGST vs IGST: How It Works in Delhi

The fundamental rule:

  • Intra-state supply (supplier and recipient both in Delhi NCR): GST = CGST (central government) + Delhi SGST (Delhi NCR government), each at half the total GST rate. On a Rs 1,00,000 invoice at 18%: CGST Rs 9,000 (9%) + Delhi SGST Rs 9,000 (9%).
  • Inter-state supply (supplier in Delhi NCR, recipient in another state, or vice versa): GST = IGST at the full rate. Same Rs 1,00,000 invoice at 18%: IGST = Rs 18,000 (18%), all to central government (then apportioned to destination state).
  • Import of services: IGST under Reverse Charge Mechanism (RCM) — the recipient in Delhi pays GST to the government. Common for Delhi's businesses using foreign software, cloud services, or overseas consultants.

GST Rates Applicable to Delhi's Economy

The four main GST rate slabs apply uniformly across Delhi:

  • 5% GST: Essential goods and basic services. For Delhi: non-AC restaurant meals (no ITC for restaurant), economy hotel stays (room rate below Rs 7,500/night), packaged foods with certain HSN codes, economy air travel (excluding fuel surcharge), electric vehicles, and textile goods below Rs 1,000.
  • 12% GST: Mid-range goods and services. Relevant for Delhi: hotel stays Rs 7,500–12,000/night, processed food, computers and laptops (with exceptions), smartphones above Rs 20,000 category, business class air travel, construction of affordable housing.
  • 18% GST: Most services and manufactured goods. This is the dominant GST rate for Delhi's Government sector — IT services, consulting, financial services, insurance (excl. life insurance), telecom, steel, chemicals, paints, AC restaurants, hotel stays above Rs 12,000/night.
  • 28% GST: Luxury and demerit goods. Delhi: automobiles (plus cess), luxury hotels, tobacco products, gambling and racing activities, luxury cement. Plus additional cess on many 28% items.

Government Sector GST in Delhi

Delhi's Government sector has specific GST implications that businesses and professionals here must navigate:

  • Professional and consulting services: 18% GST under SAC 9983/9985. Freelancers and consultants in Delhi billing above Rs 20L/year must register for GST and charge 18% CGST + Delhi SGST on domestic invoices.
  • Commercial property rent: If annual commercial rent in Delhiexceeds Rs 20L and the landlord is a GST-registered entity, 18% GST applies. At estimated commercial rents of Rs 70,000/month in Delhi, annual commercial rent is Rs 8,40,000. Annual commercial rent is below Rs 20L — GST on rent may not apply if the landlord is under threshold.

Input Tax Credit (ITC) for Delhi Businesses

GST-registered businesses in Delhi can claim Input Tax Credit on GST paid for goods and services used in their business. ITC rules in Delhi NCR:

  • CGST paid can offset CGST or IGST liability; Delhi SGST paid can offset Delhi SGST or IGST; IGST can offset any GST liability (IGST first, then CGST, then SGST).
  • Conditions for ITC: Valid tax invoice, goods/services received, GST filed by supplier (reflected in GSTR-2B), and payment made to supplier within 180 days.
  • ITC blocked items: Motor vehicles (for personal use), employee-related food and beverages, club memberships, health insurance for employees (unless mandatory under law), works contract for immovable property.
  • ITC reconciliation: GSTR-2B (auto-populated) vs your purchase register must be reconciled monthly. Mismatch can lead to ITC disallowance and penalty — a critical compliance task for Delhi's MSMEs and large businesses alike.

GST Registration Threshold and Compliance for Delhi

GST registration is mandatory in Delhi NCR when aggregate turnover exceeds:

  • Rs 40 lakh/year for goods suppliers (Rs 20L for special category states — not applicable to Delhi NCR).
  • Rs 20 lakh/year for service providers.
  • Any threshold for inter-state supplies, e-commerce operators, or businesses with taxable supplies despite low turnover.

Delhi freelancers and consultants in the Government sector who provide services to clients in other states must register for GST irrespective of turnover — even a single inter-state invoice triggers mandatory registration. Return filing: GSTR-1 (monthly/quarterly for outward supplies) + GSTR-3B (monthly summary + tax payment) + GSTR-9 (annual reconciliation). Businesses in Delhi with turnover above Rs 5 crore must file GSTR-1 monthly. Below Rs 5 crore, quarterly GSTR-1 filing is available under the QRMP scheme.

Composition Scheme: For Small Delhi Businesses

Small Delhi businesses with annual turnover below Rs 1.5 crore (goods) or Rs 50 lakh (services) can opt for the Composition Scheme — pay a fixed percentage of turnover as GST (1% for goods, 6% for services including restaurants) without ITC. Composition dealers cannot raise a tax invoice or collect GST from customers, and cannot supply inter-state. This suits small retailers, restaurants, and service providers inDelhi's Dwarka and Rohini local markets who do primarily local business.

Disclaimer

GST rates and rules are based on notifications effective as of FY 2025-26. Specific HSN/SAC codes may attract different rates. Special economic zone (SEZ) supplies are zero-rated. E-invoicing is mandatory above certain turnover thresholds. Consult a GST practitioner or Chartered Accountant in Delhi for business-specific compliance guidance.

Frequently Asked Questions — GST in Delhi

What is the difference between Delhi SGST and SGST? Is Delhi SGST the same as SGST?

Yes — Delhi SGST is the State GST (SGST) for Delhi NCR. The term "SGST" in the GST framework is referred to by each state's specific name: Maharashtra's SGST is "Maharashtra SGST", Karnataka's is "Karnataka SGST", etc. For Delhi (Delhi NCR), all intra-state transactions split GST into CGST (Central GST) and Delhi SGST (Delhi NCRSGST), each at half the applicable rate. On an 18% intra-state invoice of Rs 1,00,000: CGST = Rs 9,000 andDelhi SGST = Rs 9,000.

Do I need to charge GST on my Delhi freelance income?

You need to register for GST if your annual freelance income exceeds Rs 20 lakh (services threshold for Delhi NCR) or if you supply services to clients in other states (inter-state supply triggers mandatory registration at any turnover). Once registered, you charge 18% GST (CGST 9% + Delhi SGST9%) on domestic invoices. If you export services to overseas clients, it's zero-rated with an LUT — no GST charged, but you can claim ITC refunds on inputs. Delhi's thriving Government freelance economy means many consultants hit the Rs 20L threshold quickly — plan your GST registration well in advance to avoid retrospective compliance issues.

What GST applies on restaurant bills in Delhi?

GST on restaurants in Delhi depends on the type. Non-AC restaurants (standalone, not in hotels with room tariff above Rs 7,500): 5% GST (CGST 2.5% + Delhi SGST 2.5%), no Input Tax Credit. AC restaurants or those in 5-star hotels: 18% GST (CGST 9% +Delhi SGST 9%), no ITC. On a Rs 5,000 dinner: 5% restaurant = Rs 250 GST; 18% restaurant = Rs 900 GST. Restaurant GST cannot be claimed as ITC by the customer — it is a final consumer cost. Zomato/Swiggy delivery orders from restaurants also attract 5% GST (collected by the platform, not the restaurant).

How does GST work for Delhi businesses buying from another state?

When a Delhi (Delhi NCR) business buys goods or services from a supplier in another state, IGST (Integrated GST) applies at the full rate. For example, buying software services from a Bengaluru vendor (if you are in Delhi, Delhi NCR): 18% IGST applies. You pay IGST on the invoice, which is deposited with the central government and then apportioned to the consuming state. As a Delhi NCR registered business, you can claim the IGST paid as Input Tax Credit. ITC utilisation order: first against IGST liability, then CGST, then Delhi SGST. This seamless cross-state ITC chain is one of GST's major improvements over the pre-GST era when inter-state purchases suffered from cascading VAT and CST costs.

Delhi's GST landscape is shaped by its unique status as a Union Territory with the full political framework of a state government — creating a DGST (Delhi Goods and Services Tax) alongside CGST, with the Delhi GST department having its own enforcement and audit apparatus separate from Central GST authorities. Delhi's dominant economic sectors for GST include: wholesale trade at Sadar Bazaar, Karol Bagh, Chandni Chowk (where textile, electronic, and general goods traders pay 5-18% GST and navigate the e-way bill system for inter-state movements); the massive central government and Delhi government procurement market (where government entities pay GST but claim refund through the IGST mechanism); and Delhi's large e-commerce seller ecosystem (where Amazon Fulfilment Centre in Manesar/Noida and Flipkart warehouses serve Delhi NCR, with TCS obligations impacting small sellers). Restaurant GST: 5% for all restaurants (no ITC). Hotels above Rs 7,500/night: 18%. Delhi's auto sector (Karol Bagh auto parts market): 28% GST on passenger vehicles, 18% on most parts. Delhi's IT and professional services hub at Aerocity and Connaught Place: 18% GST on all services. GST on government contracts: Delhi PWD, NDMC, MCD procurements attract standard rates with TDS at 2% (GST TDS under Section 51 by Government entities purchasing Rs 2.5L+ services).

Key Insight — Delhi

Delhi's defining GST insight is the Reverse Charge Mechanism (RCM) on advocate services — a provision uniquely applicable across all Indian businesses but practically most relevant in Delhi's high concentration of legal and professional service users. Under Notification 13/2017-Central Tax (Rate): Any legal service provided by an advocate (including senior advocates) to a business entity (registered or unregistered) is subject to GST on Reverse Charge. The business RECIPIENT pays the GST, not the advocate. Delhi's Connaught Place and South Extension-based businesses that engage Delhi High Court advocates, district court lawyers, or notaries must: (a) Pay 18% GST on the advocate's fees on RCM basis, depositing IGST/CGST+SGST to government through their GST return; (b) Claim ITC on this self-paid RCM GST in the same return period (ITC available to most businesses using legal services as business input). Example: Delhi real estate company pays Rs 10L advocate fee for NCLT proceedings → pay RCM GST Rs 1.8L → claim ITC Rs 1.8L → net RCM cost = zero (ITC offsets). For non-taxable businesses (educational institutions, hospitals making exempt supplies): RCM GST is a cost since ITC is unavailable. Individual consumers engaging advocates: RCM does NOT apply when individual (not business entity) engages an advocate for personal matters. Delhi businesses commonly miss this RCM obligation → GST department audits frequently pick up unmapped advocate payments in bank statements. Ensure all Delhi advocate fees (district court, HC, NCLT, NCLAT) are mapped in GST returns with RCM compliance.

Delhi's Financial Context and GST Calculator

Delhi UT: CGST 9% + DGST 9% = 18% for standard goods/services (intra-Delhi supply). Inter-state supply (Delhi to other states): IGST at combined rate (IGST 18% for 18% rated goods). GST registration threshold: Rs 20L (services), Rs 40L (goods only — state-specific notification). Composition scheme: ≤ Rs 1.5Cr turnover → 1% tax for traders/manufacturers, 5% restaurants, 6% service providers (special composition). Delhi's major GST-generating sectors: wholesale trade (Sadar, Karol Bagh, Paharganj), hospitality (5-star hotels, restaurants), automotive (Karol Bagh, Wazirpur industrial), printing and publishing (Okhla, Darya Ganj). E-way bill threshold: Rs 50,000 value for inter-state movement (mandatory); Delhi intra-state: Rs 1L (Delhi specifically). GST on renting commercial property: 18% GST on rent (commercial only — residential renting exempt if landlord not registered for GST, but registered businesses renting residential property for use as accommodation → exempt; renting to business → taxable). Government procurement TDS: Section 51 — government entities (NDMC, MCD, Delhi government departments) deduct 2% GST TDS on invoices ≥ Rs 2.5L. TDS deposited to government → vendor claims credit in next GSTR-3B. RCM (Reverse Charge Mechanism): Delhi businesses receiving services from unregistered suppliers above threshold must pay GST on RCM basis. Advocate services to business: RCM — business recipient pays GST, not the advocate.

Delhi E-Commerce Sellers — TCS, ITC, and Monthly Reconciliation

Delhi NCR hosts one of India's largest e-commerce seller ecosystems — thousands of sellers on Amazon India, Flipkart, Meesho, and Snapdeal operating from Okhla, Wazirpur, and outer Delhi manufacturing clusters. E-commerce GST compliance involves the TCS (Tax Collected at Source) mechanism where the platform operator (Amazon, Flipkart) deducts 1% TCS from seller payments. For a Delhi Amazon seller with Rs 50L monthly gross merchandise value (GMV): Amazon deducts 1% TCS = Rs 50,000/month → remits to government on the seller's behalf. Seller claims this Rs 50K as TCS credit in their GSTR-3B each month. Net GST liability: seller's output GST (on Rs 50L at applicable product rate, say 18% = Rs 9L) → minus ITC on inputs (procurement, packaging, courier) → minus TCS credit Rs 50K → net cash payment. Common Delhi seller error: forgetting to include TCS credit while computing net GST payable → overpaying GST. Section 52: e-commerce operators file GSTR-8 monthly showing TCS collected → seller must reconcile GSTR-8 data with their GSTR-3B → mismatch creates notices. Delhi's Sadar Bazaar wholesale suppliers who supply to e-commerce sellers: GST on B2B sale (with GSTIN of buyer) → buyer claims ITC. Composition scheme sellers CANNOT sell through e-commerce platforms — mandatory regular registration for e-commerce sellers regardless of turnover. GST on Amazon/Flipkart's fee (fulfilment fee, referral commission): 18% GST on platform fees → ITC available to the seller. Budget 2024 change: e-commerce sellers providing passenger transport and accommodation services must collect GST directly (removed exemption) — relevant for Delhi-based OTA sellers listing hotel rooms or cab services.

Delhi's Wholesale Markets — GST Compliance for Karol Bagh and Chandni Chowk Traders

Delhi's ancient wholesale markets — Chandni Chowk (silver, spices, textiles, electrical), Karol Bagh (electronics, auto parts, garments), Sadar Bazaar (plastic, kitchenware, toys, stationery) — represent India's largest concentration of unorganized wholesale trade now navigating GST compliance. The compliance challenges for Delhi's wholesale traders: (1) Mixed tax rate inventory: A Chandni Chowk electronics trader may stock mobile accessories (18% GST), mobile phones (18%), USB cables (18%), chargers (18%), but also power banks (18%) and some items at 12% or 28%. Correct rate classification for each item is critical — misclassification attracts interest and penalties. (2) E-way bills for inter-state movement: Delhi to Rajasthan or UP movements above Rs 50,000 require e-way bill. Karol Bagh auto parts dealers making daily deliveries to Jaipur or Meerut must generate e-way bills in the consignor/transporter's name. (3) Input Tax Credit for traders: Wholesale traders purchase from manufacturers (who pay GST) and sell to retailers (who pay GST). Full ITC on purchases available → net tax is only on the value addition (margin). Efficient ITC management is the key to reducing cash tax outflow. (4) B2C retail in wholesale markets: When Chandni Chowk traders sell to individual consumers (non-GSTIN holders), no ITC passes downstream. Large B2C transactions (>Rs 2.5L, or aggregated B2C across states >Rs 2.5L for specific categories) require HSN-wise summary in GSTR-1. (5) Cash transactions and fake GSTIN: DGST enforcement targets Chandni Chowk's cash-intensive trade — matching GSTR-2B (auto-populated purchase data from suppliers' GSTR-1) with actual purchases helps genuine traders demonstrate clean compliance.

More Questions — GST Calculator in Delhi

I'm a Delhi advocate (High Court practice, Rs 28L annual professional fees). Do I need to register for GST? Do my clients owe RCM GST?

Delhi advocate GST registration and RCM analysis: Your GST registration obligation: Legal services provided by individual advocates are exempt from GST registration requirement for the SERVICE PROVIDER. Advocates (including senior advocates) are NOT required to register for GST or collect GST from clients — this is the specific exemption under Notification 12/2017-Central Tax (Rate): legal services provided by individuals directly in any court are exempt from CGST. This means you as an advocate do NOT charge GST to clients, do NOT need GST registration solely for your legal practice income, and do NOT file GST returns for this income. Client's RCM obligation: Your business clients (companies, LLPs, proprietorships registered for GST) who pay you Rs 28L in advocate fees ARE obligated to pay 18% GST on your fees on a Reverse Charge Mechanism (RCM) basis. They pay Rs 28L × 18% = Rs 5.04L GST to the government from their own GST account — this is their compliance, not yours. They then claim ITC on this Rs 5.04L in the same return period. Individual clients (non-business personal matters): RCM does NOT apply to individuals engaging advocates for personal disputes. When you may need GST registration: If you provide CONSULTANCY services (not just court representation) to foreign clients (legal advisory to US/UK companies) → export of services → may want GST registration to claim benefits of LUT. If you earn >Rs 20L from non-exempt services. But for pure domestic Delhi High Court practice with Indian individual/business clients: neither you nor your practice requires GST registration. Income is reported under ITR-4 (44ADA) or ITR-3 (actual books) under Income Tax.

My Delhi restaurant (AC, 60 seats, Connaught Place) has Rs 50L monthly revenue. What's my GST liability and ITC position?

Delhi restaurant GST computation: GST rate: ALL restaurants (AC or non-AC) pay 5% GST on food and beverages since October 2019 rationalization. The old 18% AC restaurant rate is ABOLISHED. Caveat: if your restaurant is located within a hotel where room tariff exceeds Rs 7,500/night: 18% GST with ITC applies. For standalone Connaught Place restaurant: 5% GST, NO ITC. Monthly GST calculation: Revenue Rs 50L × 5% = Rs 2.5L GST liability. ITC restriction: Restaurants at 5% rate cannot claim ITC on any inputs — vegetables (exempt, no ITC), oil (5% GST, no ITC claimable), electricity (exempt from GST — zero GST), gas LPG (5% GST, cannot claim ITC), kitchen equipment purchase (18% GST paid, cannot claim ITC), rent on premises (18% GST, cannot claim ITC). The 5% rate without ITC is a flat effective rate — your entire GST cost is Rs 2.5L/month cash outflow after depositing. However, the effective burden: if your food cost is Rs 20L (mostly 0-5% GST items) and rent+other costs are Rs 15L (mixed 0-18% GST), input GST borne but not claimable = approximately Rs 1-1.5L. Your actual competitive cost of not getting ITC = Rs 1-1.5L/month. The 5% WITHOUT ITC vs 18% WITH ITC comparison: at 5% without ITC, the effective cost on Rs 50L revenue = Rs 2.5L. Under the old 18% with ITC regime: Rs 9L collected but Rs 1-1.5L ITC offset = Rs 7.5-8L net. 5% without ITC (Rs 2.5L) is dramatically BETTER for restaurants — the current regime is restaurant-favorable. Filing: Monthly GSTR-3B + GSTR-1. Annual: GSTR-9.

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