GST under which mechanism

Under which mechanism, do we pay GST on security services?
Replies (3)
Quick Summary
GST on security services is primarily paid under the Reverse Charge Mechanism (RCM), particularly for services received from entities other than body corporates. While initially subject to forward charge from July 2017, it shifted to RCM from January 2019 as per Notification No. 29/2018. Services from body corporates are an exception, not falling under RCM.

For security services , we have to pay gst under reverse charge Machanism not for all cases, so please refer Notification no 29/2018 (C.T.) rate dated 31/12/2018 .
GST on security services was applicable from 1st of July 2017 on forward charge but it has been brought under Reverse Charge Mechanism(RCM) from 1st January 2019 based on Notification No. 29/2018- Central Tax (Rate), dated 31st December, 2018.

Security services received from Body corporate No RCM, Other than body corporate RCM applicable.

 

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