Gst on sub contracting (urgent) - thank you in advance

Actually, A is supplying manpower to B, while B is supplying security service to C.

As per Notification 29/2018 CT (r)

Services provided by 'A' (if not co.), to "B" PSU is under RCM & PSU is liable to Do RCM
And
As per Notification 12/2017CT(r) under s.no.3.
Services Provided by PSU to 'C' (GOVT) is exempted


Note : above reply on I assume the PSU is company , so depend upon the Nature of PSU.

Yes Sir.

then no change in above reply...............

@ Pankaj ji, "A"  is a private contractor. The notification is technical, hence beyond my understanding. Can someone clarify or simply tell whether GST is applicable or not on the contractor and if it is applicable then, how much ?

 

No GST is applicable on Contractor ., Service being provide by contractor to PSU , the PSU is liable to do RCM

Is there a notification for this ? Also, please note Contractor is a Pvt Ltd. firm and PSU is a Ltd. body.

@ ANJALI SINGH

AS PER NOTIFICATION 29/2018/2018 CT (RATE) , DTD. 31/12/2018, UNDER S.NO. 14 : IF SECURITY SERVICE PROVIDER IS PVT LTD CO. THEN NO RCM IS APPLICABLE . CHARGE 18% GST ON FORWARD CHARGE.

 

NOTE : ACTUALLY RCM IS APPLICABLE ON SECURITY SERVICES ONLY WHEN , THE SERVICE PROVIDER IS NOT A COMPANY & THE RECIPIENT IS NOT A GOVT DEPT.