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RCM on security service provided by individual himself, Goods and Services Tax - GST

Issue Id: - 116727
Dated: 22-9-2020
By:- Preksha Rathod
RCM on security service provided by individual himself

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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 being 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 personnel. There is absence of any definition of securtiy service in GST.

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Showing Replies 1 to 4 of 4 Records

1 Dated: 22-9-2020

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 through 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.

2 Dated: 22-9-2020

Read word, 'Route' instead of 'rout'.

3 Dated: 25-9-2020
By:- Ganeshan Kalyani

I agree with Sri Kasturi Sir. The work "any person other than a body corporate" includes an individual also. The society registered under GST shall pay GST under RCM.

4 Dated: 28-9-2020
By:- Preksha Rathod

Thank you all for your replies. These are useful.


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