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.

AI Summary

Security Service Provider Unregistered for GST Falls Under RCM; Society Must Pay GST as per Notification 29/2018 An individual providing security services to a cooperative society is unregistered for GST, and TDS is deducted under section 94C. The society is registered under GST. The query concerns whether the individual falls under the Reverse Charge Mechanism (RCM) as per Notification 29/2018, which applies to security services provided to registered persons. The consensus among forum participants is that RCM applies since the individual is a non-body corporate providing services to a registered entity. The term 'any person' includes individuals, meaning the society must pay GST under RCM.