GST: Security Services provided by LLP not to be covered under RCM, rules AAR

The Authority of Advance Rulings (AAR) in Haryana recently clarified that, Security Services provided by a Limited Liability Partnership are not taxable under Reverse Charge Mechanism (RCM). The applicant who seeked the ruling was registered under the Goods and Services Tax(GST) Act, 2017 as a Limited Liability Partnership engaged in providing security services to other businesses. The applicant, AS & D Enterprise LLP seeked an Advance Ruling at the Haryana AAR under the Section 97(2) of the Central Goods and Services Tax Act(CGST Act), 2017.

Source Taxscan

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