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RCM on security personnel, Goods and Services Tax - GST

Issue Id: - 117010
Dated: 15-2-2021
By:- KARAN VERMA
RCM on security personnel

  • Contents

Sir

My individual contractor provide manpower service to limited company-

1. Staff in accounts and HR department

2. Labour for shifting of material

3. Security guard in the factory and office premises.

My question is whether RCM applicable on all above three type of manpower supply or only on security guard service. Kindly provide your opinion.

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Posts / Replies

Showing Replies 1 to 4 of 4 Records

1 Dated: 16-2-2021
By:- KASTURI SETHI

Only Security Service is under RCM under GST


2 Dated: 16-2-2021
By:- Shilpi Jain

Right sir. The RCM entry states security service by way of supply of security personnel would be liable under RCM.

So if you are not a body corporate then the supply of security person alone would be liable under RCM.


3 Dated: 16-2-2021
By:- KASTURI SETHI

Yes. The condition of 'receiver must be body corporate' has been in force since Service Tax era.


4 Dated: 23-2-2021
By:- Ganeshan Kalyani

Yes, only security service is covered under RCM subject to a condition that the recipient must be a body corporate and provide must be other than body corporate.


1

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