RCM on Security Services Also implemented

*Please note that the Security services have come under purview of Reverse charge mechanism [RCM] ( v important amendment ) effective from 01/01/2019. NOW ALL REGISTERED PERSONS UNDER GST WHO ARE AVAILING the services of SECURITY (except from body corporates) HAVE TO PAY GST UNDER RCM.*

Notification 29/2018 CT (r)
Replies (17)

what is defination of body corporate. I am taking services from Prop. firm having GSTN no. what would be the case?

A legal Entity(such as an association, company, person, government, government agency, or institution) identified by a particular name.
please tell me how this amendment can see on the internet
cbec.gov.in
click on Gst menu

what is the rate of gst for RCM Purpose.??

GOVT Agencies who is registered under TAN and PAN both under GST act whether is liable to pay gst under RCM on Security service

We are an educational trust, registrar under GST. Our supply is exempted - CAN WE PAY RCM ON security services.

 

No you are not eligible for gst registration

@ manas

no govt dept. are not required to do RCM

@ shashikant : if your trust is established by govt. then no need to do RCM , else RCM is applicable

Thank you, Sir

We are not Govt. Dept.  but we are an educational institution trust - and also having GST Registration.   But our services /School fees is exempted. and we had received services for SECURITY SERVICES AND LEGAL FEES - . Can we pay RCM On both service received

yes .... you are liable to RCM

as per notification 29/2018 ct (r)

if the security service provider is not company & recipient is not govt concern then RCM is applicable

we are registered under gst and receiving security services from registered supplier 1. should we pay gst under rcm? 2. some one said rcm will applicable in case of security services supplied by un-registered person is that true????

kindly clear the doubt.

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