Under the GST law, a State has been defined to include a Union Territory having a Legislature. Given that both, Delhi and Pondicherry have State Legislatures, they will be treated as States under GST and the applicable GST on local transactions within the State will be CGST and SGST.


UTGST will be applicable for intra-state transactions in:

  • Andaman and Nicobar Islands
  • Lakshadweep
  • Dadra and Nagar Haveli
  • Daman and Diu
  • Chandigarh