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    <title>APPLICABILITY OF RCM ON SECURITY SERVICES</title>
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    <description>Reverse Charge Mechanism applies to security services supplied by providing security personnel pursuant to Notification No.29/2018 amending the prior notification, making such supplies chargeable under RCM with effect from the notification&#039;s effective date; the tax rate is 18% and input tax credit is available subject to statutory eligibility conditions.</description>
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