Dogs Security

[Kaustubh Karandikar]

XYZ(Proprietor) is providing ‘Dogs’ to PQR (Body Corporate) for security of their factory premises. Is PQR liable to pay GST under reverse charge or XYZ need to pay under forward charge?

AI Summary

Debate on GST classification for security dogs: Reverse charge or forward charge? Potential classification under service code 998529. In a discussion on the Goods and Services Tax (GST) implications for providing dogs for security services, participants debated whether the service falls under reverse charge mechanism (RCM) or forward charge. One participant argued that the supply of dogs does not qualify as a security service under RCM, which typically covers human security personnel. Another participant noted that watchdog services are idiomatic and not related to animals, suggesting that dogs for security should not be classified under live animals exempt from GST. Others agreed, emphasizing that providing dogs is not a sale transaction but a service, potentially falling under service code 998529 for other security services.