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RCM on Security services provided by unregistered Person.

15 January 2019

whether the provision of RCM on security services is applicable If provider of Security service is unregistered (other than Body Corporate) and it provides services to the registered persons.

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6 Replies

pritesh (CA Final student) (7101 Points)
Replied 15 January 2019

yes it is applicable

Sanjiv Rajpoot (3430 Points)
Replied 15 January 2019

yes rcm applicable

3 Like

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 15 January 2019

As per Notification 29/2018 CT (r)

Provider Is : Any person other than Body Corporate
Recepient : Registered person in taxable territory

Hence RCM is applicable

Shoaib Khan (36 Points)
Replied 16 January 2019

Yes, RCM is applicable on security services provided by any person other then body corporate to a registered person.
RCM applicable from 01-01-2019

gaurav bhootra (52 Points)
Replied 16 January 2019

whether the applicability of Sec 9(4) of CGST/SGST and 5(4) of IGST Act does not arises as it is the supply received from Unregistered person and also these sections are not applicable till date.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 17 January 2019

NO.......ITS BEING DEFERRED TILL 30/09/2018 BY NOTI.22/2018 CT (R)

AND

AS PER NOTIFICATION 5/2017 CT PERSON ENGAGED IN SUPPLYING SERVICES U/S 9(3) IS NOT REQUIRED TO OBTAIN GSTN,....HENCE AS THE SECURITY SERVICES BEING COVER UNDER 9(3) , THE SUPPLIER OF SERVICE PROVIDER IS NOT REQUIRED TO OBTAIN REGISTRATION UNLESS ITS BEING PROVIDED TO RECIPIENT MENTION NOTIFICATION 29/2018 CT (R)