Security service providers

Yes have to issue the Bill without charging GST , mention the "RCM applicatable" on bill.

Report it under GSTr 1 , in table 4A, by clicking the option "Supply attract Reverse Charge"

is body corporate include llp?

agreed with mr. pankaj sir

body corporate means

Following are not bodies corporates: 1) Proprietorship concern -- It is not a separate legal entity other than its proprietor and hence it is not a body corporate. 2) Society registered under Societies Registration Act is not a body corporate as held by Supreme Court in Board of Trustees Ayurvedic & Unani Tibia Collehe, Delhi v. State of Delhi, AIR 1962 SC 458. 3) Partnership firm is not a body corporate.   4. HUF - is not a body corporate 5. Mutual funds set up as per SEBI regulations run by trustees are not bodies corporate Following are included in body corporate:   1.  All Indian companies registered under Companies Act 2. All foreign companies 3.  All corporations formed under special law of India or any other country 4.  LLPs 5. Public financial institu tions u/s 4A of Companies Act 1956 6. Nationalised banks incorporated under Banking Companies (Acquisition & Transfer of Undertakings) Ac 1970