Security services

GST on Security Services (Applicable only from 01.01.2019): 

With effect from 01.01.2019, any Registered Person receiving security services  from any person other than a body corporate is required to pay GST on reverse charge basis.

Example : A (partnership firm) provide security service to B ltd (Service Recipient) - XYZ shall pay GST on Reverse charge basis.

If A is a body corporate, then RCM is not applicable. B ltd is required to charge GST in the invoice & collect GST from A ltd).

With effect from 01.01.2019, Any Registered Person receiving security services, from any person other than a body corporate is required to pay GST on reverse charge basis.

For Example:  XYZ being a partnership firm provide security service to ABC (Service Receiver) then GST liability is on ABC on Reverse charge basis.

But in the same example if XYZ is a body corporate then the case is normal to charge & XYZ will charge GST on invoice & collect GST amount from ABC & pay it to Government.