Question ID : 36919

RCM ON SECURITY GUARD (GST) NOTIFICATION ON 29/2018 – CENTRAL TAX

AS RCM ON SECURITY SERVICES HAS BEEN INTRODUCED , ANY REGISTERED PERSON RECEIVING SECURITY SERVICES FROM ANY PERSON OTHER THAN BODY CORPORATE, IS REQUIRED TO PAY GST ON REVERSE CHARGE BASIS IT IS UNDERSTOOD THAT A REGISTERED PERSON, BUT MY QUERY IS WHERE THE PERSON RECEIVING SECURITY SERVICES FROM ANY PERSON OTHER THAN CORPORATE, IS ENGAGED IN PROVIDING GST EXEMPT SERVICES VIZ ; HEALTH CARE – DIAGNOSTIC SERVICES ,, SHOULD THIS PERSON NEEDS TO OBTAIN GST NO TO PAY RCM ON SECURITY SERVICES

Answer ID : 76139

Yes. Or ask the service provider to get registered.

Answer ID : 76144

Section 24 (iii) Specifies that Notwithstanding Section 22(1), Persons who are required to Pay Tax under RCM are required to get registered. However, Latest Notification No. 29/2018 (CT rate) dated 31.12.2018 specifies that Recipient of Services being "A REGISTERED Person in Taxable Territory" is liable to Pay Tax under RCM. Since it is clear from the Notification that not "ANY PERSON" but " A REGISTERED PERSON" is liable under RCM. Therefore in my opinion, A person already registered shall be liable to RCM for Security Services and Unregistered Persons shall not be required to take specific registrations for RCM of Security Services.

Answer ID : 76801

yes. he has to take GST Reg and pay GST on RCM basis on this service.

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