KTaO3 has become a new material of attraction for exploring various exotic properties at its surface and interfaces. To explore the substrate effect of KTaO3, we have studied a new heterostructure made by KTaO3 and SrTiO3. KTaO3 is a 5d polar perovskite with the complementary planes of KO− and , whereas SrTiO3 is a 3d non-polar perovskite with alternative stacking SrO0 and . By taking the epitaxial layers of SrTiO3 on top of KTaO3, we have created two different interfaces along (0 0 1), which are and . We have studied these two interfaces by using density functional theory. In interface, the signature of two-dimensional hole gas (2DHG) has been found. Though the interface turns to insulator when epitaxial layers reach beyond 4.5 u.c. The other one, i.e., interface, shows the typical behaviour of two-dimensional electron gas (2DEG), only at the epitaxial layer 2.5 uc. The presence of both types of carriers in a single system for different kinds of interfaces has great use in various device applications.