https://www.taxtmi.com/caselaws?id=435863 The AAR, Haryana ruled that an LLP providing security services is considered a body corporate under GST Act, 2017, making forward charge mechanism applicable instead of reverse charge mechanism (RCM). The authority determined that RCM under notification 29/2018 applies only when security services are provided by entities other than body corporates to registered persons. Since LLP is a body corporate with separate legal entity status, perpetual succession, and limited liability features under LLP Act, 2008, it falls outside the scope of RCM provisions. The applicant must charge applicable tax under forward charge mechanism as per section 9(1) of CGST/HGST Act, 2017. en-us Thu, 22 Sep 2022 00:00:00 +0530 Wed, 16 Apr 2025 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435863 The AAR, Haryana ruled that an LLP providing security services is considered a body corporate under GST Act, 2017, making forward charge mechanism applicable instead of reverse charge mechanism (RCM). The authority determined that RCM under notification 29/2018 applies only when security services are provided by entities other than body corporates to registered persons. Since LLP is a body corporate with separate legal entity status, perpetual succession, and limited liability features under LLP Act, 2008, it falls outside the scope of RCM provisions. The applicant must charge applicable tax under forward charge mechanism as per section 9(1) of CGST/HGST Act, 2017. Case-Laws GST Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435863