Hi sir
Suppose a registered person receives Security services from a Company
The Company is unregistered under GST
Will the RCM provisions applicable on this transaction
Please advise
Thanks
As per Section 9(4) of the CGST Act, 2017, and Notification No. 13/2017 - Central Tax (Rate), the recipient (registered person) is liable to pay GST under RCM on the security services received from the unregistered supplier. RCM provisions are applicable on this transaction.
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