Whether a Security service provider reg. under GST ( Other than Body Corporate) required to show Tax amount in his Bill of Supply document as per Sec-33 of CGST Act or Not
Thanks With Regards
Ravi SADhiyan
3 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 09 January 2019
Dear Ravi
But how can Security Service provider issue a "Bill of Supply" , It's Composit dealer who can issue Bill of Supply.
Yes if he is URD , then he can issue any sort of bill or even issue Bill of supply but as per section 32 he cannot collect & charge GST.
Note : As now security services are also cover under 9(3) hence Recepient is liable to do RCM hence no need to show or charge GST on Tax Invoice (If the security service provider is Registered)
But how can Security Service provider issue a "Bill of Supply" , It's Composit dealer who can issue Bill of Supply.
Yes if he is URD , then he can issue any sort of bill or even issue Bill of supply but as per section 32 he cannot collect & charge GST.
Note : As now security services are also cover under 9(3) hence Recepient is liable to do RCM hence no need to show or charge GST on Tax Invoice (If the security service provider is Registered)
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