GST: Security services by LLP to any registered person are not covered by RCM

In re AS&D Enterprise LLP (GST AAR Haryana)

AAR Haryana held that that Security services provided by LLP to any registered person are not covered by Reverse Charge Mechanism (RCM) and are taxable on forward charge basis.

Q. Whether     services   (Security    services) provided    by   the   applicant    LLP   are covered by entry 14 of Notification No. 13/2017-CT(Rate) dated 28.06.2017 and liable    for   tax   under   reverse    charge mechanism or Not?

A. No    (the    services    provided    by   the applicant,     limited    liability    company partnership are not covered under the entry 14 of the Notification No. 13/2017-CT(Rate) dated 28.06.2017   and  Notification No. 29/2018 – dated 31.12.2018.   The  reverse   charge mechanism for the levy of tax under section  9(3) is not applicable in the present case).

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,HARYANA

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