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GST is applicable on bonus paid to security personnel by security agency.

Levy of GST — The Applicant is a registered society providing security services and scavenging services to various hospitals under the State Government, seeks a ruling on whether it is liable to pay GST on the portion of the payment received on account of the bonus paid or payable to the persons it deploys as security personnel. The Authority ruled out that ”the Applicant is liable to pay GST on the portion of the payment received on account of the bonus paid or payable to the persons it deploys as security personnel“. — Ex-Servicemen Resettlement Society, In Re… [2019] 18 TAXLOK.COM 083 (AAR-WB)