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Unregistered person providing security services to registered person, Goods and Services Tax - GST
|Unregistered person providing security services to registered person|
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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Security services (services provided by way of supply of security personnel) provided to 'a registered person (barring certain exceptions)' by 'any person other than a body corporate' is liable under RCM as per Serial No. 14 of Notification No. 13/2017- Central Tax (Rate) (as amended from time to time till date) read with Section 9(3) of the CGST Act, 2017.
Above-said liability under RCM can NOT be avoided merely because supplier of such services is not liable to take registration under GST for any reason.
These are ex facie views of mine and the same should not be construed as professional advice/suggestion.
I agree with views of Ld friend Amit ji.
Dear Experts I have a question in this regard that since the service provider is unregistered the credit will not be reflected in GST portal, how can we get credit of RCM tax paid for such supply.
Credit is availed on the basis of self invoice. Hence, reflection in GSTR-2A is not necessary to avail ITC.