23 June 2017
Under GST man power supply is not comes under RCM. incase you have received the same service from the unregistered dealer then RCM apply for those service, as service receiver from unregistered dealer you have to pay the GST
13 October 2021
The RCM entry states security service by way of supply of security personnel would be liable under RCM. So if you are not a body corporate then the supply of security person alone would be liable under RCM.