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RCM on Security Services Also implemented

Pankaj Rawat (GST Practitioner) (55030 Points)

03 January 2019

*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)

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17 Replies

Ankur (Professional) (95 Points)
Replied 03 January 2019

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

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 03 January 2019

A legal Entity(such as an association, company, person, government, government agency, or institution) identified by a particular name.

Ankit kumar (245 Points)
Replied 03 January 2019

please tell me how this amendment can see on the internet

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 03 January 2019

cbec.gov.in
click on Gst menu

Jatin Gada (searching job) (151 Points)
Replied 06 January 2019

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

MANAS CHANDRA DAS (ACCOUNTANT) (22 Points)
Replied 06 January 2019

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

Shashikant (Accounts - Manager) (24 Points)
Replied 28 January 2019

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

Ankit kumar (245 Points)
Replied 28 January 2019

No you are not eligible for gst registration

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 28 January 2019

@ manas

no govt dept. are not required to do RCM

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 28 January 2019

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

Shashikant (Accounts - Manager) (24 Points)
Replied 29 January 2019

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

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 31 January 2019

yes .... you are liable to RCM

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 31 January 2019

as per notification 29/2018 ct (r)

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

Gurwinder Singh (Sr. Accounts Officer) (471 Points)
Replied 04 February 2019

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.