> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# 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

<Accordion title="#reverse-charge">
  **Filters:**

  * **Tags:** `reverse-charge`

  **Output:**

  * **Note:** Reverse Charge (reverse-charge)
</Accordion>

<Accordion title="#simplified">
  **Filters:**

  * **Tags:** `simplified`

  **Output:**

  * **Note:** Simplified Tax Invoice (simplified)
</Accordion>

## Validation Rules

<AccordionGroup>
  <Accordion title="org.Identity">
    | Field  | Test                                                                                           | Validation Code / Message                                               |
    | ------ | ---------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Type in \[PAN]</li><li>Matches ^\[A-Z]{5}\[0-9]{4}\[A-Z]\$</li></ul> | `GOBL-IN-ORG-IDENTITY-01`<br />Identity code must be a valid PAN format |
    | `code` | <ul class="gobl-test"><li>Type in \[HSN]</li><li>Matches ^(?:\d{4}\|\d{6}\|\d{8})\$</li></ul>  | `GOBL-IN-ORG-IDENTITY-02`<br />Identity code must be a valid HSN format |
  </Accordion>

  <Accordion title="org.Item">
    | Field        | Test                                                                                      | Validation Code / Message                                           |
    | ------------ | ----------------------------------------------------------------------------------------- | ------------------------------------------------------------------- |
    | `identities` | <ul class="gobl-test"><li>Context: regime in \[IN]</li><li>Has a type in \[HSN]</li></ul> | `GOBL-IN-ORG-ITEM-01`<br />All items must have an HSN identity code |
  </Accordion>

  <Accordion title="tax.Identity">
    | Field  | Test                                                            | Validation Code / Message                                       |
    | ------ | --------------------------------------------------------------- | --------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Code in \[IN]</li><li>Valid</li></ul> | `GOBL-IN-TAX-IDENTITY-01`<br />Invalid Indian tax identity code |
  </Accordion>
</AccordionGroup>