RCM on security service provided by individual himself

[Guest]

My question is an individual himself is providing his service as security guard in a co-operative society and raises invoice in name of his proprietorship. He is unregistered for GST and TDS is being deducted under 94C on his payment. Society is registered under GST. Notification 29/2018 - says 'security services (services provided by way of supply of security personnel) provided to registered person is covered under RCM. On reading the bold words, can we conclude that an individual providing security service on its own would not be covered here since he is not supplying any security personnel. There is absence of any definition of securtiy service in GST.

[KASTURI SETHI]

An individual providing security service is covered under RCM as service provider is non-body corporate and servicer receiver is registered person. Also emphasis is laid on the word, 'ANY' used in the notification. Do not think about singular or plural word. You must have gone through the meaning of the word, 'Personnel' before posting your query. Single or individual is not excluded HERE. No escape rout from RCM in any way.

[KASTURI SETHI]

Read word, 'Route' instead of 'rout'.

[Ganeshan Kalyani]

I agree with Sri Kasturi Sir. The work "any person other than a body corporate" includes an individual also. The society registered under GST shall pay GST under RCM.

[Guest]

Thank you all for your replies. These are useful.

AI Summary

Reverse charge mechanism applies: registered recipients must pay GST for security services supplied by individual providers under RCM. Reverse charge applies where security services are supplied to a registered person by 'any person other than a body corporate,' which includes an individual providing services personally; thus a registered cooperative society must discharge GST under RCM even if the security provider is an unregistered individual invoicing as a proprietor, and the word 'any' precludes exclusion of a single supplier.