Query related to gst on rcm in case of security services

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Deepak

Deepak (Querist)

04 May 2019 Do we need to pay GST on RCM basis if supplier is Registered under GST?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

04 May 2019 Yes you need to pay GST under RCM even supplier is registered under GST. 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.

Deepak

Deepak (Querist)

04 May 2019 Thank very much You Sir

Raghavendra Nayak

Raghavendra Nayak (Expert)

04 May 2019 As per Sl.No.14 of the Table in the Notification No.13/2017-CT(R) as inserted by Notification No.29/2018-CT(R) dated 31st December 2018, services provided by way of supply of security personnel, by a person other than body corporate, to a registered person shall be covered under RCM provisions.
If your service provided by a body corporate, then he will have to pay GST on forward charge basis & if service provider is other than body corporate, then you will have to pay GST under reverse charge basis.
Best wishes!

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