TaxTMI 
TaxTMI 
An individual is registered under GST. He has engaged the services of security agencies (which is a partnership firm). Their services are used for his residence which is personal expense. I am of the opinion that he is not liable for RCM tax. Please confirm..
RCM on Security Services
10 Jan 2019 
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Reverse charge on security services: applicability hinges on recipient registration versus business purpose of the supply.
Whether reverse charge applies when a registered person procures security services for personal residential use is contested: one view treats recipient registration and the notification prescribing reverse charge for suppliers other than body corporates as determinative, making the registered recipient liable irrespective of end use; the opposing view maintains that only supplies "in the course or furtherance of business" qualify as taxable supplies and that personal residential security services therefore fall outside reverse charge applicability. (AI Summary)
Whether reverse charge applies when a registered person procures security services for personal residential use is contested: one view treats recipient registration and the notification prescribing reverse charge for suppliers other than body corporates as determinative, making the registered recipient liable irrespective of end use; the opposing view maintains that only supplies "in the course or furtherance of business" qualify as taxable supplies and that personal residential security services therefore fall outside reverse charge applicability. (AI Summary)