What do you charge instead of SGST in a Union territory on Shopify?

Which Union territories charge UTGST instead of SGST?

The UTGST Act levies Union territory tax on intra-State supplies in five named territories, where it takes the place SGST holds in a state.

Delhi, Jammu and Kashmir and Puducherry have Legislative Assemblies, so the CGST Act counts them as states:

So in Delhi, J&K or Puducherry, follow steps 1 and 3 below, naming the row SGST, not UTGST.

How do you set up your territory's row in Shopify?

In our development store, Settings › Taxes and duties › India gave each Union territory its own row, defaulting to IGST, instead of federal tax; only Karnataka was SGST.

In Shopify adminOpen in your store

1. Settings
2. Taxes and duties
3. India

Zoom

1. Rename your territory's row to UTGST, give it the CGST rate from your India row, and choose added to federal tax, as Shopify's India GST page does for SGST. For goods, UTGST and CGST rates match; we did not fully compare service rates.
2. Dadra and Nagar Haveli and Daman and Diu has two rows but is one territory in law, so set both that way.
3. Set Karnataka and every region row but your territory's to IGST at the full GST rate, instead of federal tax, as our steps for a business outside Karnataka show.

Chandigarh's tax-name field accepted UTGST as free text; we did not save it, so checkout and invoice display are untested.

Does UTGST change IGST or what your invoice shows?

UTGST leaves IGST as it is: section 7 of the IGST Act makes sales to another state or Union territory inter-State.

Your invoice must name the tax, and rule 46 lists Union territory tax. Shopify says it doesn't create a GST-compliant bill, and none of its Help Center tax pages we read on October 20, 2026 mentions Union territories, so use a local third-party GST invoicing service or a GST invoice app.