Unregistered person providing security services to registered person

[LAKSHMINARAYANAN TR]

When an unregistered person providing a security services to registered person, whether RCM is applicable for these transactions as per Notification 12/2017? As sec 9(4) is omitted ( relevant only for Promoters in real estate transactions), can we say this transaction per se won't attract GST as its provided by unregistered person? If so, RCM also not applicable. However, sec 2(84) person includes various legal person where registration under GST is not relevant becomes a conflict.

AI Summary

Reverse Charge Mechanism Applies to Unregistered Security Services Under GST, Input Tax Credit via Self-Invoicing Allowed. An unregistered person providing security services to a registered person raises questions about the applicability of the Reverse Charge Mechanism (RCM) under GST law. According to Notification No. 13/2017 and Section 9(3) of the CGST Act, RCM applies to security services provided by non-corporate entities to registered persons. The omission of Section 9(4) and the definition under Section 2(84) do not affect this liability. Despite the service provider being unregistered, input tax credit can be claimed through self-invoicing, without the need for reflection in the GST portal.