https://www.taxtmi.com/caselaws?id=392107 The applicant, a university, sought clarification on the applicability of GST on security services. The court ruled that until 24-6-2019, when the university was registered only as a Tax Deductor, it was not liable for GST under Reverse Charge Mechanism (RCM). However, from 25-6-2019, when the university also registered as a regular taxpayer, it became liable for GST under RCM for receiving security services. The court held that the service provider must pay GST under forward charge until the university's status changed to a regular taxpayer. en-us Tue, 24 Sep 2019 00:00:00 +0530 Mon, 17 Mar 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392107 The applicant, a university, sought clarification on the applicability of GST on security services. The court ruled that until 24-6-2019, when the university was registered only as a Tax Deductor, it was not liable for GST under Reverse Charge Mechanism (RCM). However, from 25-6-2019, when the university also registered as a regular taxpayer, it became liable for GST under RCM for receiving security services. The court held that the service provider must pay GST under forward charge until the university's status changed to a regular taxpayer. Case-Laws GST Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392107