GST on security services was applicable from 1st of July 2017 on forward charge but it has been brought under Reverse Charge Mechanism (RCM) from 1st January 2019 vide Notification No. 29/2018- Central Tax (Rate) dated 31/12/2018.

Relevant Notification: Notification No. 29/2018- Central Tax (Rate) dated 31/12/2018

S. No.	Category of Supply of Services	Supplier of service	Recipient of service
14	Security services (services provided by way of supply of security personnel) provided to a registered person:	Any person other than a	A registered person,
	Provided that nothing contained in this entry shall apply to, –	body corporate	located in the taxable
	(i) (a) a Department or Establishment of the Central Government or State Government or Union territory; or		territory
	(b) local authority; or
	(c) Governmental agencies;
	which has taken registration under the Central Goods and Services Tax Act 2017 (12 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of
	goods or services; or
	(ii) a registered person paying tax under section 10 of the said Act.

So, in a nutshell, RCM on security services is applicable only when service is supplied by “any person other than body corporate” to “a registered person“.

✅ Proprietor/Partnership Firm providing security services to registered person – RCM

✅ Proprietor/ Partnership Firm providing security services to unregistered person – Forward Charge

✅ Private Limited Company providing security services – Forward Charge

Time of Supply of Security Services

The time of supply for RCM on security services will be the earlier of the following dates:

• a) date of payment as per books of account or date of debit in bank account, whichever is earlier; or
• b) the date immediately following sixty days from the date of issue of invoice by the supplier.