GST taxability in case of supply of security gaurd services----Reverse charge or forward charge

[milan bamal]

Dear Respected Members,

We have two entities engaged in the business of supplying security guard services:

1. A Private Limited Company
2. A Proprietorship Firm

Both provide security guard services to registered clients.

I would like clarification on the following points:

1. In the case of the Private Limited Company, should the monthly invoice be issued under Forward Charge or Reverse Charge Mechanism (RCM)?
2. In the case of the Proprietorship Firm, should the monthly invoice be issued under Forward Charge or Reverse Charge Mechanism (RCM)?
3. Please mention the relevant GST provisions/notifications supporting your answer.

AI Summary

GST on security personnel services follows forward charge for companies and reverse charge for proprietorship supplies to registered recipients.
GST treatment of security personnel services depends on the supplier's status and the recipient's registration. A private limited company, as a body corporate, is liable to charge and pay GST under forward charge. A proprietorship firm supplying security personnel services to a registered person is covered by reverse charge, with GST payable by the recipient. If the proprietorship supplies to an unregistered recipient, GST applies under forward charge and is payable by the supplier.