Supply of manpower

[hubert fernandes]

Is RCM appilcable on supply of manpower service if supplied by unregistered person to registered enity ?

[KASTURI SETHI]

Supply of manpower is not under RCM. Supply of security agency's services is under RCM.

[hubert fernandes]

Thank you Kasturi sir for clarification.

Sir kindly refer to issue id 117710 dt.17.12.2021,in reply no.1 posted by Mr. Rajagopalan Ranganathan sir indicates the manpower supply is under RCM.

[Shilpi Jain]

Agree with Kasturi sir. Mere supply of manpower not liable.

[hubert fernandes]

Thank you Shipa mam

AI Summary

Reverse charge on manpower supply: not triggered for manpower supplied by unregistered persons to registered recipients.
The reverse charge mechanism does not apply to mere supply of manpower by an unregistered supplier to a registered recipient; however, services of security agencies are subject to reverse charge.