IGST OR CGST&SGST

[Kusalava InternationalLimited]

I am an individual taxable person.I have given my flat for rent to one company which was located in AP.Flat was located in hyderabad which was used as guest house by them.Now I have to raise gst invoice to that company.Whether I have to charge IGST OR CGST&SGST?

I have taken Registration in AP because I dont have any business premises in hyd.

AI Summary

Place of Supply: immovable property location determines tax jurisdiction, often requiring IGST when supplier is registered elsewhere.
The place of supply for services directly related to immovable property and for lodging accommodation is the location of the immovable property (the flat in Hyderabad). Where the supplier's registration is in a different state from that location, the supply is treated as inter-state and IGST is generally chargeable, although an alternative view recommends registration in the property's state so that CGST & SGST would apply.