https://www.taxtmi.com/forum/issue?id=114879 The central issue is whether provision of dogs for factory security is a taxable security service (subject to SAC classifications and possibly reverse charge when referring to supply of security personnel) or a supply of goods under Chapter 0106 (other live animals) possibly exempt from GST. Opinions diverge: some treat it as supply of security services using dogs (service SACs including watchdog or other security services), others argue "personnel" implies humans so RCM entries do not apply, while another view frames the transaction as sale of animals (requiring permanent alienation) rather than a service. en-us Wed, 17 Apr 2019 15:37:28 +0530 Thu, 23 Jan 2025 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114879 The central issue is whether provision of dogs for factory security is a taxable security service (subject to SAC classifications and possibly reverse charge when referring to supply of security personnel) or a supply of goods under Chapter 0106 (other live animals) possibly exempt from GST. Opinions diverge: some treat it as supply of security services using dogs (service SACs including watchdog or other security services), others argue "personnel" implies humans so RCM entries do not apply, while another view frames the transaction as sale of animals (requiring permanent alienation) rather than a service. Discussion-Forum GST Wed, 17 Apr 2019 15:37:28 +0530 https://www.taxtmi.com/forum/issue?id=114879