GST invoice format for Gujarat (state code 24)
Gujarat is a trading state, and invoicing here is dominated by small firms selling both goods and services, often to buyers who are themselves registered traders. For them, an invoice is also a purchase record: the buyer needs your GSTIN, the right HSN or SAC code and the right split of tax to claim input credit without a fuss.
Gujarat's GST state code is 24. A seller in Surat billing an Ahmedabad customer charges CGST and SGST; billing a Mumbai customer is IGST. Gujarat has one special wrinkle worth knowing about: GIFT City in Gandhinagar is a Special Economic Zone, so supplies to units there are treated as inter-state even though they are inside Gujarat.
Gujarat tax split at a glance
For a ₹50,000.00 service at 18% GST, here is what appears on the invoice depending on where the client is.
Client in Gujarat (same state)
- CGST 9%
- ₹4,500.00
- SGST 9%
- ₹4,500.00
- Invoice total
- ₹59,000.00
Client in Maharashtra (state code 27)
- IGST 18%
- ₹9,000.00
- Invoice total
- ₹59,000.00
Hubs covered: Ahmedabad, Surat, Vadodara, Rajkot, Gandhinagar. Every GSTIN registered in Gujarat starts with 24.
Example invoice from Gujarat
Sabarmati Brand Studio invoices Deccan Pharma Packaging Pvt Ltd in Maharashtra. The tax is IGST and the total is ₹1,25,080.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | Packaging design – 6 SKUs, print-ready files | 998391 | 6 | 14,000.00 | 84,000.00 | 18% | 99,120.00 |
| 2 | Brand guideline document | 998391 | 1 | 22,000.00 | 22,000.00 | 18% | 25,960.00 |
| GST slab | Taxable | IGST |
|---|---|---|
| 18% | 1,06,000.00 | 19,080.00 |
Notes: Gujarat to Maharashtra: inter-state supply, IGST applied.
Terms: Payment due within 15 days of invoice date.
Points that matter when invoicing from Gujarat
- GIFT City is not an ordinary client. Services to a unit in GIFT City (an SEZ) are inter-state supplies. Charge IGST or, with an LUT, zero-rate it, instead of the CGST+SGST you would use for a normal Gandhinagar client.
- Goods and services together. Many Gujarat sellers supply both. Show goods with HSN codes and services with SAC codes on separate lines so each carries the right rate.
- Trader clients need exact details. Small traders claim input credit from your invoice. A wrong GSTIN digit or a missing HSN code can block their claim, which is the fastest way to lose a repeat customer.
- Surat's textile ecosystem. Job-work and service invoices for textile units follow their own GST rules and rates. If you provide such services, confirm the applicable rate before assuming 18%.
Fields every Gujarat GST invoice needs
Every tax invoice from a Gujarat seller must carry your name, address and GSTIN (starting 24), a unique invoice number and date, the client's name and address, the place of supply, HSN or SAC code, taxable value, tax rate and amount, and the total. The full list is in our guide to mandatory GST invoice fields.
Gujarat GST invoice FAQs
What is Gujarat's GST state code?
Gujarat is state code 24. GSTINs registered in the state start with 24.
Is a supply to GIFT City in Gandhinagar intra-state?
No. GIFT City is a Special Economic Zone, and supplies to SEZ units are treated as inter-state. IGST applies unless the supply is zero-rated under LUT.
I'm in Ahmedabad and my client is in Surat. CGST+SGST?
Yes. Both cities are in Gujarat, so it is an intra-state supply and the tax is split equally into CGST and SGST.