APPLICABILITY OF RCM ON SECURITY SERVICES, Goods and Services Tax - GST

[SURYAKANT MITHBAVKAR]

Whether RCM is applicable on Security services.

Posts / Replies

[Praveen Maheshwari]

Unless specifically mentioned, date of issuance of notification.

[KASTURI SETHI]

Yes. RCM is applicable in respect of Security Services. See Notification No.29/18-CT(R) dated 31.12.18 (effective from 1.1.19 )amending Notification No.13/17-CT(R) dated 28.6.17.

[Rajagopalan Ranganathan]

Sir,

Notification No. 29/2018-C.T. (Rate) dated 31.12. 2018 amended Notification No. 13/2017-C.T dated 28.6.2017 by inserting entry No.14 in the table appended to Notification No. 13/2017, by which security service (by way of supplying security personnel) is chargeable to gst under RCM with effect from 1.1.2019.

 

[Ganeshan Kalyani]

The rate of tax is 18%. And input tax credit is eligible subject to conditions .