Gst applicability for security service providing company

22 August 2019
Dear All,
Please let me know is GST applicable for a Security Service providing company which in-house manufactures uniforms, shoes for their security guards and also can such company avail GST Input Credit on purchase of raw materials and Input services for manufacture of such goods?

CA Anita Bhadra (Expert)
22 August 2019
There are two type of activity involved . One is security service provider and other is making shoes , uniform of your own employees ( security guards )

Your recipient will be liable to pay GST on security services with effect from 01.01.2019 , in case you are not a body corporate .

(Any Registered Person receiving security services (Service provided by way of supply of security personnel) from any person other than a body corporate is required to pay GST on reverse charge basis.)

In my view , GST is not applicable on making of uniform and shoes for your employees and thus ITC is also not available on input for the task .

Sujit Bharti (Querist)
22 August 2019
Thank you madam for your time and advice.
But in this case Company is using uniform for security guards to provide further Taxable Service, so can this company we avail GST Input Credit on purchase of Raw material and Input service?If you have then please provide appropriate provisions/sections.
Thank you.

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