TaxTMI 
TaxTMI 
XYZ(Proprietor) is registered with GST for the Security Services provided to PQR (Pvt. Ltd. Company) registered with GST. XYZ is charging GST on which PQR is taking credit. Is this correct or XYZ cannot charge GST and PQR need to pay GST under reverse charge and then take input tax credit on it?
Reverse Charge
10 Apr 2019 
4 Replies 
1471 Views Asked by
Reverse charge on security services requires the registered recipient to pay GST and may claim input tax credit.
Supply of security personnel services by a non body corporate to a registered person is subject to the reverse charge mechanism, making the registered recipient liable to pay GST and eligible to claim input tax credit; the supplier cannot charge GST to the recipient and may be exempt from registration or must comply with registration and return obligations if it remains registered. (AI Summary)
Supply of security personnel services by a non body corporate to a registered person is subject to the reverse charge mechanism, making the registered recipient liable to pay GST and eligible to claim input tax credit; the supplier cannot charge GST to the recipient and may be exempt from registration or must comply with registration and return obligations if it remains registered. (AI Summary)