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Issue ID: 116122
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Security Services

Date 10 Mar 2020
Replies 3 Replies
Views 9967 Views
Asked by
Security services RCM applies when service is supply of security personnel; manpower supply remains under forward charge.
Services supplying security personnel constitute security services and, when supplied in the taxable territory by a person other than a body corporate, attract tax under the reverse charge mechanism (RCM). Manpower recruitment or supply is a distinct service category treated under forward charge, with the supplier required to charge and remit GST. Classification depends on the exact nature of the service, not the supplier's trade name. (AI Summary)

In our case, we have an invoice with the company name called ABC security services and they provided man power services and charging CGST & SGST. We have informed them that the GST will be paid us under RCM basis for security services but they have told us their company name is security services and they providing staffs for manpower not security services . Which one is correct? .

Thanks in advance

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