https://www.taxtmi.com/forum/issue?id=121054 GST treatment of security guard services turns on whether the supplier is a body corporate and whether the recipient is registered. A private limited company supplies under forward charge because it is a body corporate and falls outside the reverse-charge entry. A proprietorship firm supplies under reverse charge where the recipient is registered, with the recipient paying GST. Supplies by a proprietorship to an unregistered recipient remain subject to forward charge, with GST charged and paid by the supplier. en-us Thu, 30 Jul 2026 11:16:27 +0530 Thu, 30 Jul 2026 23:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121054 GST treatment of security guard services turns on whether the supplier is a body corporate and whether the recipient is registered. A private limited company supplies under forward charge because it is a body corporate and falls outside the reverse-charge entry. A proprietorship firm supplies under reverse charge where the recipient is registered, with the recipient paying GST. Supplies by a proprietorship to an unregistered recipient remain subject to forward charge, with GST charged and paid by the supplier. Discussion-Forum GST Thu, 30 Jul 2026 11:16:27 +0530 https://www.taxtmi.com/forum/issue?id=121054