https://www.taxtmi.com/forum/issue?id=115121 Manpower supply and security services are pure services. Security services were placed under the reverse charge mechanism, but services supplied to government bodies or local authorities registered for tax deduction are excluded from RCM; in those cases the supplier must pay GST. A local body cannot claim exemption simply by treating the service as a pure service; liability depends on the statutory exclusion and the recipient's registration status for tax deduction. en-us Tue, 25 Jun 2019 16:57:23 +0530 Thu, 23 Jan 2025 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115121 Manpower supply and security services are pure services. Security services were placed under the reverse charge mechanism, but services supplied to government bodies or local authorities registered for tax deduction are excluded from RCM; in those cases the supplier must pay GST. A local body cannot claim exemption simply by treating the service as a pure service; liability depends on the statutory exclusion and the recipient's registration status for tax deduction. Discussion-Forum GST Tue, 25 Jun 2019 16:57:23 +0530 https://www.taxtmi.com/forum/issue?id=115121