Analysis of GST NN - 29/18 dated 31.12.18 applicable w.e.f 01.01.19

Matrix Analysis of NN- 29/18 dated 31.12.18 applicable w.e.f 01.01.19 Notification Number 29/2018 dated 31st December 2019 has covered security service in the ambit of RCM. W.e.f. 01.01.2019, any registered person receiving Security services (services provided by way of supply of security personnel) from any person other than a body corporate is required to pay GST on reverse charge basis. Below is a matrix analysis of treatment of security services in GST along with GST Rate.

Analysis of NN - 29/18 dated 31.12.18 applicable w.e.f 01.01.19

Sr No	Service Provider	Service Receiver	GST Chargeability	Rate
1	Registered Body Corporate	Normal Registered Tax Payer	Forward charge	18%
2	Registered Body Corporate	Registered Composition Dealer	Forward charge	18%
3	Registered Body Corporate	Department or establishment of CG, SG, UT, LA & GA registered u/s 51  (NOT MAKING TAXABLE SUPPLY OF GOODS OR SERVICES)	Forward charge	18%
4	Registered Body Corporate	Unregistered Dealer	Forward charge	18%
5	Registered Person other than Body Corporate	Normal Registered Tax Payer	Reverse Charge	18%
6	Registered Person other than Body Corporate	Registered Composition Dealer	Forward charge	18%
7	Registered Person other than Body Corporate	Department or establishment of CG, SG, UT, LA & GA registered u/s 51  (NOT MAKING TAXABLE SUPPLY OF GOODS OR SERVICES)	Forward charge	18%
8	Registered Person other than Body Corporate	Unregistered Dealer	Forward charge	18%
9	Unregistered Person	Normal Registered Tax Payer	Reverse Charge	18%
10	Unregistered Person	Registered Composition Dealer	Not Applicable	18%
11	Unregistered Person	Department or establishment of CG, SG, UT, LA & GA registered u/s 51  (NOT MAKING TAXABLE SUPPLY OF GOODS OR SERVICES)	Not Applicable	18%
12	Unregistered Person	Unregistered Dealer	Not Applicable	18%

For Applicability of RCM: Service Receiver should be Registered Person and located in taxable territory.