tax to be charge
This query is : Resolved
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.
21 September 2017
ignore, question not raised in right way
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.
---
### 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.
---
### 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.**
---
### 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 |
---
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.
---
Let me know if you want details on how to handle GST registration in multiple states!
---
### 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.
---
### 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.**
---
### 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 |
---
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.
---
Let me know if you want details on how to handle GST registration in multiple states!
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