Reverse charge on personal Expenses

This query is : Resolved

Vanisree P (Querist)
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04 January 2020 If a person have GST registration as a sole proprietorship . He is having a Security Staff for his house , does RCM will attract if the Security service provider is not a body corporate. Here the question is whether there is any exemption for Personal expenses in RCM even if the individual is registered under GST.

CA Anita Bhadra

CA Anita Bhadra (Expert)
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04 January 2020 Yes , RCM will attract
With effect from 01.01.2019 Any Registered Person receiving security services (Service provided by way of supply of security personnel) from any person other than a body corporate is required to pay GST on reverse charge basis.
No such exemption has been provided in GST