Anjali Singh (8 Points)
14 January 2019I am an empanelled security service provider to a PSU. This PSU further provides security services to other government organisations. What is the GST slab applicable to the PSU and to us.
ex : A (CONTRACTOR), B (PSU), C (Other Govt org)
B is providing services to C through A. Kindly tell the GST applicable to A for providing services to B. Any notification supporting the same.
Thank You very much.
Regards
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(184781 Points)
Replied 15 January 2019
Actually, A is supplying manpower to B, while B is supplying security service to C.
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 15 January 2019
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 15 January 2019
then no change in above reply...............
Anjali Singh
(8 Points)
Replied 15 January 2019
@ Pankaj ji, "A" is a private contractor. The notification is technical, hence beyond my understanding. Can someone clarify or simply tell whether GST is applicable or not on the contractor and if it is applicable then, how much ?
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 15 January 2019
No GST is applicable on Contractor ., Service being provide by contractor to PSU , the PSU is liable to do RCM
Anjali Singh
(8 Points)
Replied 29 January 2019
Is there a notification for this ? Also, please note Contractor is a Pvt Ltd. firm and PSU is a Ltd. body.
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 31 January 2019
@ ANJALI SINGH
AS PER NOTIFICATION 29/2018/2018 CT (RATE) , DTD. 31/12/2018, UNDER S.NO. 14 : IF SECURITY SERVICE PROVIDER IS PVT LTD CO. THEN NO RCM IS APPLICABLE . CHARGE 18% GST ON FORWARD CHARGE.
NOTE : ACTUALLY RCM IS APPLICABLE ON SECURITY SERVICES ONLY WHEN , THE SERVICE PROVIDER IS NOT A COMPANY & THE RECIPIENT IS NOT A GOVT DEPT.
Certification Course on GSTR-3B Reconciliation with GSTR-2B through Chat GPT
CAclubindia
