RCM on security services
KAR AR (7 Points)
03 May 2019Anyone pls answer my query regarding whether RCM is applicable on security staff provided to a pvt Ltd Co. By a partnership firm ?
sachin nanda
(77 Points)
Replied 03 May 2019
CA NEHA RAMPURIA
(Taxation Consultant)
(1823 Points)
Replied 03 May 2019
Security services (services provided by way of supply of security personnel) provided to a registered person |
by any person other than a body corporate |
to a registered person, located in the taxable territory |
so yes in your case rcm will be applicable because its been provided by a partnership firm
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 04 May 2019
CA NEHA RAMPURIA
(Taxation Consultant)
(1823 Points)
Replied 04 May 2019
Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013. Hence , Partnership firm Does not fall under definition of Body corporaTE, SO RCM APPLICABLE
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