# RCM on Security Services – Entry 14

## Entry 14

Supplier	Service	Recipient
Any person other than a body corporate	Security services — services provided by way of supply of security personnel	Registered person located in TT

## Exclusions — RCM does NOT apply when recipient is:

1. A Department / Establishment of CG / SG / UT / local authority / Governmental agency, registered only for deducting TDS u/s 51 and not for making taxable supply.

2. A registered person paying tax under composition scheme.

## Practical Effect

Security services supplied by a body corporate (e.g., security agency Pvt Ltd) → Forward charge by the supplier.
Security services supplied by an individual / partnership firm / proprietor → RCM in the registered recipient's hands.

Worked example

### Example 1

Example 1 (RCM): A proprietary firm (Mr. A) supplies guards to a registered manufacturing company. Manufacturer pays GST under RCM.

### Example 2

Example 2 (Forward charge): A security services Pvt Ltd company supplies guards to the same manufacturer. Pvt Ltd charges GST under forward charge.

### Example 3

Example 3 (Composition recipient): A proprietor supplies guards to a registered composition dealer → Composition dealer is excluded from RCM under Entry 14; the proprietor charges GST under forward charge.

### Example 4

Example 4 (Govt TDS-only registration): A proprietor supplies guards to a Government department registered only for TDS u/s 51 → RCM does NOT apply.

⚠️ Common exam mistakes

Applying RCM when the security service supplier is a body corporate.
Charging RCM on a composition dealer recipient — composition dealers are excluded.
Treating 'security services' to include CCTV/equipment supply — Entry 14 covers services through supply of security personnel.

Reference: Entry 14 — Notification No. 13/2017-CTR dated 28.06.2017 (as amended)

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RCM on Security Services (Entry 14)

Worked example

⚠️ Common exam mistakes