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RCM ON SECURITY SERVICES

RCM 369 views 5 replies

One of our security service provider is registered under gst and issuing us his tax invoice with gst charged @ 18%.

Do we still need to consider it under RCM and pay gst on same. Which amount is to be considered?

Replies (5)
Whether your service provider is company?
No partnership
As per Notification 29/2019 CT (R) , yes the RCM is applicable when the Service Provider is other than a Body Corporate & Service Receptient is Registered person.

So If the status of Services provider is Partnership Firm & Not LLP or Company , not required Charge GST on bill raised by him to Registered Person as It's under RCM .

Hence Ask you Supplier to Raise bill without GST as RCM is applicable.
Thank you Pankaj Rawat for clarification

Dear Jatin

You are always welcome


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