https://www.taxtmi.com/forum/issue?id=114637 From 01.01.2019, security services supplied by persons other than a body corporate to a registered recipient are taxable under the reverse charge mechanism and the recipient must pay GST; no threshold exemption applies. If the supplier is a body corporate, the supplier charges GST on the invoice and RCM does not apply. Specified exceptions (government departments, local authorities, government agencies registered only for TDS purposes, and composition scheme taxpayers) are excluded from RCM. Tax deduction at source under GST is a separate regime limited to specified government or notified deductors and does not apply to ordinary taxpayers like partnership firms unless they are so notified. en-us Sat, 16 Feb 2019 12:57:44 +0530 Thu, 23 Jan 2025 15:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114637 From 01.01.2019, security services supplied by persons other than a body corporate to a registered recipient are taxable under the reverse charge mechanism and the recipient must pay GST; no threshold exemption applies. If the supplier is a body corporate, the supplier charges GST on the invoice and RCM does not apply. Specified exceptions (government departments, local authorities, government agencies registered only for TDS purposes, and composition scheme taxpayers) are excluded from RCM. Tax deduction at source under GST is a separate regime limited to specified government or notified deductors and does not apply to ordinary taxpayers like partnership firms unless they are so notified. Discussion-Forum GST Sat, 16 Feb 2019 12:57:44 +0530 https://www.taxtmi.com/forum/issue?id=114637