https://www.taxtmi.com/forum/issue?id=117679 Whether an RWA must discharge GST under reverse charge for security services depends on Notification No. 13/2017 and the CGST Act: the notification makes the recipient liable where the supplier is not a body corporate and the recipient is a registered person in the taxable territory, so an RWA that is registered and receives such services must pay tax under reverse charge; by contrast, where an RWA is unregistered due to exemption or turnover below threshold, commentators contend the supplier must account for tax under forward charge and the RWA may not be obliged to register solely because it receives security services. en-us Mon, 06 Dec 2021 14:20:45 +0530 Thu, 23 Jan 2025 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117679 Whether an RWA must discharge GST under reverse charge for security services depends on Notification No. 13/2017 and the CGST Act: the notification makes the recipient liable where the supplier is not a body corporate and the recipient is a registered person in the taxable territory, so an RWA that is registered and receives such services must pay tax under reverse charge; by contrast, where an RWA is unregistered due to exemption or turnover below threshold, commentators contend the supplier must account for tax under forward charge and the RWA may not be obliged to register solely because it receives security services. Discussion-Forum GST Mon, 06 Dec 2021 14:20:45 +0530 https://www.taxtmi.com/forum/issue?id=117679