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RCM on security services

KAR AR (7 Points)

03 May 2019

Hello all,

Anyone pls answer my query regarding whether RCM is applicable on security staff provided to a pvt Ltd Co. By a partnership firm ?

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4 Replies

sachin nanda (77 Points)
Replied 03 May 2019

Security services from registered company than forward charge,RCM is not applicable . If registered Person receiving security service (other than a body corporate ) RCM applicable.

2 Like

CA NEHA RAMPURIA (Taxation Consultant) (1823 Points)
Replied 03 May 2019

Security services (services provided by way of supply of security personnel) provided to a registered person

by any person other than a
body corporate

to a registered person, located in the taxable territory

so yes in your case rcm will be applicable because its been provided by a partnership firm

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 04 May 2019

No......... kindly refer notification 29/2018 CT (r)

As its applicable only when supplier is individual "Not a body corporate & partnership firm falls under body corporate

Hence charge gst on FCM

CA NEHA RAMPURIA (Taxation Consultant) (1823 Points)
Replied 04 May 2019

Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013. Hence , Partnership firm Does not fall under definition of Body corporaTE, SO RCM APPLICABLE