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Applicability of reverse charge for providing security service.

Applicability of GST Applicant has filed this application requesting advance ruling regarding applicability of GST under Notification No. 29/2018-Central Tax (Rate), dated 31-12-2018 on service provider for providing security service to University.

The applicant being only registered as a Tax deductor under Section 51 of the CGST and CGGST Act holding GSTIN-22AAAJH0647Q1DD and not having any another GSTIN as supplier of goods or services till 24-6-2019 would not be liable for under reverse charge, in view of the exclusions as stipulated under the proviso to Notification No. 29/2018-Central Tax (Rate), dated 31-12-2018. The liability to GST payment in such case would be with the service provider under Forward charge.

However with effect from 25-6-2019, the applicant having been registered as a regular dealer and normal taxpayer, holding another GSTIN22AAAJH0647Q1Z4 would be liable to tax under Reverse charge being the recipient of supply of Goods or Services or both under' sub-section (3) or sub-section (4) of Section 9, or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act. — Hemchand Yadav Vishwavidyalaya, In Re… [2019] 16 TAXLOK.COM 219 (AAR-Chhattisgarh)