India

India follows a dual GST (Goods and Services Tax) model, where both the Central and State Governments levy taxes. CGST (Central GST) is levied by the Central Government, SGST/UTGST (State/Union Territory GST) by state governments, and IGST (Integrated GST) on interstate supplies and imports.

For intrastate supplies, CGST and SGST/UTGST apply in equal proportions. For interstate supplies and imports, IGST applies at a rate equivalent to CGST plus SGST. A Compensation Cess may apply on luxury and sin goods. Due to the dual model, tax rate allocations between central and state must be managed at the application level.

GST rates vary by goods and services across multiple rate slabs. Exports and supplies to Special Economic Zones are zero-rated. Exempt supplies include fresh fruits and vegetables, educational services, and public road tolls.

Businesses are identified by their GSTIN (Goods and Services Tax Identification Number), a unique 15-digit identifier with format and checksum validation. Items on invoices must include HSN (Harmonized System of Nomenclature) codes for goods classification. India supports both credit notes and debit notes for invoice corrections.

Base Details

Key	Value
Tax Country Code	IN
Currency	INR
Base Time Zone	Asia/Kolkata

Tax Categories

Code	Name	Title
CGST	CGST	Central Goods and Services Tax
SGST	SGST	State Goods and Services Tax
IGST	IGST	Integrated Goods and Services Tax
UTGST	UTGST	Union Territory Goods and Services Tax

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note
• debit-note

Scenarios

bill/invoice

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

• Note: Reverse Charge (reverse-charge)

#simplified

Filters:

• Tags: simplified

Output:

• Note: Simplified Tax Invoice (simplified)

Validation Rules

org.Identity

Field	Test	Validation Code / Message
code	Type in [PAN] Matches ^[A-Z][0-9][A-Z]$	GOBL-IN-ORG-IDENTITY-01 Identity code must be a valid PAN format
code	Type in [HSN] Matches ^(?:\d|\d|\d)$	GOBL-IN-ORG-IDENTITY-02 Identity code must be a valid HSN format

org.Item

Field	Test	Validation Code / Message
identities	Context: regime in [IN] Has a type in [HSN]	GOBL-IN-ORG-ITEM-01 All items must have an HSN identity code

tax.Identity

Field	Test	Validation Code / Message
code	Code in [IN] Valid	GOBL-IN-TAX-IDENTITY-01 Invalid Indian tax identity code