Services provided by way of supply of manpower or security services

Reverse charge on manpower and security services: liability moves to the service recipient, changing tax allocation between parties.

Reverse charge applies to supply of manpower and security services provided by individuals, HUFs, partnership firms (including LLPs) or associations of persons to business entities that are bodies corporate in the taxable territory, and the tax payment responsibility under the reverse charge mechanism is allocated to the service recipient (100%) following the amendment. Key definitions include supply of manpower (working under recipient's superintendence), security services (security and related investigative services), business entity, partnership including LLP, and body corporate.