HARYANA AAR :-SECURITY SERVICES BY LLP TO ANY REGISTERED PERSON ARE NOT COVERED BY RCM

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).