GST On Security Services

Dear Sir,

We are the Partnership Company and registered GST. We receiving Security services from registered person. Security services provided by proprietor company. They are giving the bill with GST . We are paying the Bill amount along with GST. Who need to pay GST On security services. Service receiver or provider. Give me help regard this. Provide any notification for this.

 

Pavanendra

Replies (3)
If the person proving service registered as a compnay then it will be under forward charge otherwise reverse chargeRefer 13/2017, 29/2018
Security Service is under rcm head from 1st Feb 19.

Here Gst payable by service recipient...
For this case to fall in Reverse Charge Mechanism, all these conditions must be fulfilled:
1. Supplier should not be registered as a Body Corporate.
2. Supply of security service should be by way of supplying man power and not CCTV etc.
3. Receipient should be registered.

In all other cases, Forward charge would be applicable.

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