GST notifications on RCM denying ITC on output security services were constitutionally valid under Articles 14 or 19(1)(g)

Eagle Security & Personnel Services Vs Union of India (Bombay High Court) Conclusion: In RCM there was no output tax liability because it was treated as exempt and, therefore, in tune with the objective of GST, credit of ITC could not be claimed in the absence of liability but same could be claimed by the recipient of service. A provision of law could not be struck down or read down to make a business competitive for a particular type of entity. Held: Assessee was aggrieved by RCM because input tax paid on goods and services procured by her for rendering security services now could not be ...