Home Forum Goods and Services Tax - GST Month 9 2023 2023 (9) This
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Unregistered person providing security services to registered person - Goods and Services Tax - GSTExtract When an unregistered person providing a security services to registered person, whether RCM is applicable for these transactions as per Notification 12/2017 ? As sec 9(4) is omitted ( relevant only for Promoters in real estate transactions), can we say this transaction per se won't attract GST as its provided by unregistered person? If so, RCM also not applicable. However, sec 2(84) person includes various legal person where registration under GST is not relevant becomes a conflict.
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