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GST: Security services by LLP to any registered person are not covered by RCM
Case Law Details
- Case Name
- In re AS&D Enterprise LLP (GST AAR Haryana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Haryana, Advance Rulings
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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 liabil...
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