Yes ..... In term of Notification 29/2018 CT (R) , if Supplier (Your client) is not a Body corporate & Security services being provided by him ,the Recepient of Services is liable to do RCM
Reverse Change Mechanism (RCM) under GST on Security Services Applicable w.e.f.01-01-2019.RCM on Security Services has been introduced in GST by Government vide Notification No.29/2018-Central Tax dated 31-12-2018.Before understanding RCM on Security Service let's first understand difference between Normal Charge & Reverse Charge.In Normal Charge Supplier (seller or service provider) charge GST on Invoice & Collect it from Customer and pay it to Reverse Charge is Mechanism where the Receipnt of goods or service is liable to pay GST instead of Supplier.
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