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Security Service

RAVINDRA GANGADHAR DEVALE (TAX PRACTITIONER) (292 Points)

05 November 2019

my client provide security service so my question is this service under RCM or Regular plz guide me.

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2 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 05 November 2019

Yes ..... In term of Notification 29/2018 CT (R) , if Supplier (Your client) is not a Body corporate & Security services being provided by him ,the Recepient of Services is liable to do RCM

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subhagan sreerangam (7054 Points)
Replied 05 November 2019

Reverse Change Mechanism (RCM) under GST on Security Services Applicable w.e.f.01-01-2019.RCM on Security Services has been introduced in GST by Government vide Notification No.29/2018-Central Tax dated 31-12-2018.Before understanding RCM on Security Service let's first understand difference between Normal Charge & Reverse Charge.In Normal Charge Supplier (seller or service provider) charge GST on Invoice & Collect it from Customer and pay it to Reverse Charge is Mechanism where the Receipnt of goods or service is liable to pay GST instead of Supplier.