Rcm on security services

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Sai Kumar Yallasiri (Querist)
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29 April 2019 SIr, we are taking security personnel services from squad india secure services pvt ltd which is a registered company. Can you please explain How the charge of gst is to be done in this security services?

CA Anita Bhadra

CA Anita Bhadra (Expert)
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29 April 2019 You are taking security services from registered company .

RCM is not applicable and it will be on normal forward charge

With effect from 01.01.2019 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.

Further definition of body corporate is taken from section 7 of the companies Act, 1956 as amended. As per Section 7 of the companies Act A body Corporate " includes a company registered outside India but does not include a proprietorship, Co-operative society, Corporate sole and any other company ( other than those registered under Companies act,).

Sai Kumar Yallasiri

Sai Kumar Yallasiri (Querist)
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29 April 2019 What about gst charge on bodyguard personnel service?

CA Anita Bhadra

CA Anita Bhadra (Expert)
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29 April 2019 If security services ( bodyguard personnel services ) provided by any person other than body corporate - RCM will be applicable )

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