The Government vide Notification No. 29/2018 – Central Tax (Rate) dated 31st December, 2018 specified security services provided by a person other than body corporate to a registered person under RCM.
Body corporate broadly means a corporate entity which has a legal existence. The term "body corporate" is defined in Section 2(11) of the Companies Act, 2013. This includes a private company, public company, one personal company, small company, Limited Liability Partnerships, foreign company etc.
You are hiring from X company and RCM provision is not applicable . You can pay on forward charges & claim ITC
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