Reverse Charge applicability of GST or Not

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..... Reverse Charge applicability of GST or Not
Query (Issue) Started By: - shankar narayanan Dated:- 30-1-2019 Last Reply Date:- 31-1-2019 Goods and Services Tax - GST
Got 4 Replies
GST
Vendor is from Mumbai (Un-registered service provider) since Vendor is falling below the threashold limit of ₹ 20L. Vendor issued invoice to his Noida customer towards supply of one manpower to his N .....

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..... oida Customer. As per invoice place of provision of service is Noida. As per invoice Service provider is Mumbai address and Service Recipient is Noida address Query is whether Noida customer need to pay GST under reverse charge ? Please clarify Reply By KASTURI SETHI: The Reply: Security service is under RCM and not manpower supply. Both are different kinds of supply. Are you talking of secur .....

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..... ity service ? Reply By shankar narayanan: The Reply: No. Security Services. I confirm that vendor not provided any security services. Vendor has provided recruitment services and charged in their invoice towards supply of manager (candidate) to Noida customer. Reply By KASTURI SETHI: The Reply: Noida customer is not required to pay IGST/CGST/SGST. See notification no.32/17- I.T.(Rate) dated 13 .....

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..... .10.17 as amended vide 11/18- I.T.(Rate) dated 23.3.18 and 8/17-C.T.(Rate) as amended vide 22/18-CT(Rate). This is position as on today. In this context, Notification no.1/19-CT (effective from 1.2.19) has been issued. Exemption being withdrawn from 1.2.19. Reply By shankar narayanan: The Reply: Appreciate and Thanks for your quick response sir
Discussion Forum - Knowledge Sharing .....

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