tax to be charge

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NAVEEN KUMAR SURE (Querist)

21 September 2017 hi, one of my client has registered in tamilnadu (H. O) but he has providing parking services as agreement in Bangalore, can I charge IGST or SGST & CGST.? thank you.

NAVEEN KUMAR SURE

NAVEEN KUMAR SURE (Querist)

21 September 2017 ignore, question not raised in right way

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

26 July 2025 Hey! In your client's case, since the **Head Office (HO) is in Tamil Nadu** but the **service (parking) is provided in Bangalore (Karnataka)**, the tax treatment depends on where the **service is deemed to be supplied** under GST rules.

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### Key points:

* **Parking services** are treated as **services** under GST.
* Place of supply for services related to immovable property (like parking) is usually where the property is located.

Since the parking service is physically provided in Bangalore (Karnataka), the **place of supply** is Karnataka.

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### So:

* Your client is registered in Tamil Nadu (different state from where service is provided).
* Service is supplied in Karnataka.

This means **inter-state supply** of services.

**Therefore, IGST will be charged on the invoice.**

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### Summary:

| Situation | Tax to be Charged |
| ---------------------------------------------------------------- | ----------------- |
| Service provided in a state different from place of registration | IGST |
| Service provided in the same state as registration | CGST + SGST |

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If your client has a GST registration only in Tamil Nadu but is regularly providing services in Bangalore, he may also need to take **GST registration in Karnataka** as per the place of business/service rules.

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Let me know if you want details on how to handle GST registration in multiple states!

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