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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.
Unregistered person providing security services to registered person
13 Sep 2023 
4 Replies 
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Reverse charge mechanism applies to security services to registered recipients, obliging recipient to pay tax and claim ITC via self-invoice.
Reverse charge liability applies to security services supplied to a registered person by non-body corporate suppliers, and this liability cannot be avoided because the supplier is unregistered. The recipient must discharge tax under reverse charge and may claim input tax credit on the basis of a self-invoice without requiring the supplier's invoice to appear in portal transaction listings. (AI Summary)
Reverse charge liability applies to security services supplied to a registered person by non-body corporate suppliers, and this liability cannot be avoided because the supplier is unregistered. The recipient must discharge tax under reverse charge and may claim input tax credit on the basis of a self-invoice without requiring the supplier's invoice to appear in portal transaction listings. (AI Summary)