TaxTMI 
TaxTMI 
RCM on security service provided by individual himself
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....CM on security service provided by individual himself<br> Query (Issue) Started By: - Preksha Rathod Dated:- 22-9-2020 Last Reply Date:- 28-9-2020 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>My question is an individual himself is providing his service as security guard in a co-operative society and raises invoice in name of his proprietorship. He is unregistered for GST and TDS is bei....
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....ng deducted under 94C on his payment. Society is registered under GST. Notification 29/2018 - says 'security services (services provided by way of supply of security personnel) provided to registered person is covered under RCM. On reading the bold words, can we conclude that an individual providing security service on its own would not be covered here since he is not supplying any security pe....
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....rsonnel. There is absence of any definition of securtiy service in GST. Reply By KASTURI SETHI: The Reply: An individual providing security service is covered under RCM as service provider is non-body corporate and servicer receiver is registered person. Also emphasis is laid on the word, 'ANY' used in the notification. Do not think about singular or plural word. You must have gone throu....
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....gh the meaning of the word, 'Personnel' before posting your query. Single or individual is not excluded HERE. No escape rout from RCM in any way. Reply By KASTURI SETHI: The Reply: Read word, 'Route' instead of 'rout'. Reply By Ganeshan Kalyani: The Reply: I agree with Sri Kasturi Sir. The work "any person other than a body corporate" includes an individual al....
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....so. The society registered under GST shall pay GST under RCM. Reply By Preksha Rathod: The Reply: Thank you all for your replies. These are useful.<br> Discussion Forum - Knowledge Sharing ....