RAJESH ACCOUNTANT

[rajesh subramanian]

Dear sirs

We are pvt ltd, and hiring manpower from an agency, who is un-registered dealer,

from the said agency we are receiving service like professional consultancy, house keeping, Security, gardener etc and we are debiting the charges to corresponding a/c heads ( ie prossional charges, office maintenance , security charges and garden maintenance )

in this scenario, are we liable to make GST payment under RCM on the bills from above agency.

Rajesh.S

[Ganeshan Kalyani]

GST is not payable on inward supply from an unregistered person till 30.09.2019. Hence, you are not liable to pay GST on the service mentioned in the query. Further, security service is added in the reverse charge notification. A registered person receiving security service from other than corporate body then gst is payable by registered person receiving the service has to pay GST@18%.

AI Summary

Reverse charge on security services requires registered recipients to pay GST when sourced from non corporate providers.
Registered recipients hiring manpower from an unregistered agency are not required to pay GST on inward supplies from unregistered persons until 30.09.2019. However, security services are covered by the reverse charge notification, and when received from providers other than a corporate body the registered recipient must discharge GST on those services at the applicable rate.