Case LawHR/HAAR/05/2022-23
AS&D Enterprise LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- September 22, 2022
- Type:
- Advance Ruling
- Members:
- Sunder Lal, Kumud Singh
Subject
Security services provides by an LLP doesn't attract RCM. GST payable on forward charge basis.
Reverse Charge Mechanism
Summary
The scope of the applicability of the notification 13/2017-CT(Rate) is that the RCM is relevant only when the security services are provided to a registered person and only when the supplier of services is any person other than a body corporate. E.g.…
Judgement
To file an application before the Authority of Advance Ruling, the applicant must satisfy the conditions prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as HGST Act, 2017). Since the provisions of both the Acts are parimateria, any reference to provisions of CGST Act, 201…