if i am a seller in maharastra i gave service in maharastra but i have to make bill to head office adress located at delhi ... in this case which tax is applicable cgst+sgst or cgst+igst
The tax you need to charge would depend on your location as well as place of supply of the service you render. Please be specific on the nature of the service rendered by you as the 'Place of supply' is determined differently for different services.
what is the service that you are providing. IGST is leviable only if the location of the service provider and the place of supply are in different states. The place of supply generally is the location of the Service recipient. However, the place of supply would be determined differently for different types of Services. For eg. in the case of renting of immovable property, the place of supply is the location of the immovable property. In this case if you are in the same state as the property you are renting out, you'll only be charging CGST and SGST even though the receiver is in another state. Likewise the nature of service is important for determining place of supply.