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Rcm on security service provider

This query is : Resolved 

22 February 2019 Sir / Madam,

If for instance the service provider of security services is a registered person then will the RCM be applicable or the service provider will have to raise normal gst bill ?


24 February 2019 Security service has been retrieved under the purview of RCM. The Government vide Notification No. 29/2018 – Central Tax (Rate) dated 31st December, 2018 specified security services provided by a person other than body corporate to a registered person under RCM. Means Service recipient would be liable to pay tax under RCM w.e.f. 01st January, 2019, Provided If Service Provider is Body Corporate Than Normal Bill Will Be Issued I.E. BASIC+GST



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