GST invoice format for Karnataka (state code 29)
Bengaluru is full of freelancers and small studios selling services to clients in every other state, and most of those sales are inter-state. A Bengaluru developer billing a Mumbai start-up charges IGST, not CGST plus SGST, and the invoice needs to say so clearly. Only when the client is also registered in Karnataka does the tax split into CGST and SGST.
Karnataka's GST state code is 29, so every GSTIN registered in the state starts with those digits. This guide walks through the Karnataka invoice with a Chennai client, so you can see exactly how IGST is shown, and what to change when the client is in Mysuru instead.
Karnataka tax split at a glance
For a ₹50,000.00 service at 18% GST, here is what appears on the invoice depending on where the client is.
Client in Karnataka (same state)
- CGST 9%
- ₹4,500.00
- SGST 9%
- ₹4,500.00
- Invoice total
- ₹59,000.00
Client in Tamil Nadu (state code 33)
- IGST 18%
- ₹9,000.00
- Invoice total
- ₹59,000.00
Hubs covered: Bengaluru, Mysuru, Hubballi, Mangaluru. Every GSTIN registered in Karnataka starts with 29.
Example invoice from Karnataka
Bagmane Interactive Studio invoices Madras Textiles Exports Pvt Ltd in Tamil Nadu. The tax is IGST and the total is ₹1,74,640.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | Product catalogue web app – build phase 2 | 998314 | 1 | 1,40,000.00 | 1,40,000.00 | 18% | 1,65,200.00 |
| 2 | Hosting and CDN setup | 998315 | 1 | 8,000.00 | 8,000.00 | 18% | 9,440.00 |
| GST slab | Taxable | IGST |
|---|---|---|
| 18% | 1,48,000.00 | 26,640.00 |
Notes: Inter-state supply: IGST applied.
Terms: Payment due within 15 days of invoice date.
Points that matter when invoicing from Karnataka
- Most Bengaluru invoices are IGST. Because many clients headquarter outside Karnataka, expect inter-state billing to be the norm. The invoice shows a single IGST line at the full rate (18% for most services) instead of two halves.
- Start-ups with several GSTINs. Funded start-ups often register in multiple states as they scale. Check which GSTIN the contract names. Billing the wrong one can force a credit note and a fresh invoice.
- SEZ and STPI clients. Supplies to a Special Economic Zone unit are treated as inter-state supplies and carry IGST, or can be zero-rated with a Letter of Undertaking, even if the SEZ sits in Karnataka. Confirm the client's SEZ endorsement.
- Overseas clients are common. Many Bengaluru freelancers bill US and UK customers. That is usually an export of services and can be zero-rated under LUT, but only once you hold a GST registration.
Fields every Karnataka GST invoice needs
Every tax invoice from a Karnataka seller must carry your name, address and GSTIN (starting 29), a unique invoice number and date, the client's name and address, the place of supply, HSN or SAC code, taxable value, tax rate and amount, and the total. The full list is in our guide to mandatory GST invoice fields.
Karnataka GST invoice FAQs
What is the GST state code for Karnataka?
Karnataka's code is 29. GSTINs issued in the state begin with 29.
I'm in Bengaluru and my client is in Chennai. Which tax applies?
IGST, because Karnataka and Tamil Nadu are different states. Charge the full applicable rate as IGST and show it in a single line.
My client is a Bengaluru-based SEZ unit. Is it intra-state?
No. Supply to an SEZ developer or unit is treated as an inter-state supply even when the SEZ is in the same state, so IGST (or zero-rating under LUT) applies.