HARYANA AAR :-SECURITY SERVICES BY LLP TO ANY REGISTERED PERSON ARE NOT COVERED BY RCM
HARYANA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
Case Name : AS&D Enterprise LLP (GST AAR Haryana)
Appeal Number : Advance Ruling No. HR/HAAR/05/2022-23
Date of Judgement/Order : 22nd September 2022
THE RULING IS GIVEN AS BELOW:
Questions 1. Whether services (Security services) provided bythe applicant LLP are covered by entry 14 of Notification No. 13/ 2017-CT(Rate) dated 28.06.2017 and liable for tax under reverse charge mechanism or Not?
Ruling :- No (the services provided by the applicant, limited liability company partnership are not covered under the entry 14 of the Notification No. 13/2017-CT(Rate) dated 28.06.2017 and Notification No. 29/2018 – dated 31.12.2018. The reverse charge mechanism for the levy of tax under section 9(3) is not applicable in the present case).
