Why this template?

Security agency services attract 18% GST. A critical compliance aspect is the Reverse Charge Mechanism (RCM): when a body corporate (company) hires a security agency, the body corporate must pay GST directly under RCM. Individual and partnership clients pay GST normally to the agency.

Common HSN/SAC codes for Security Agency

Code	Description	GST Rate
9985	Security guard and manpower services	18%
9985	CCTV installation and monitoring services	18%
8531	Alarm systems and security panels (goods)	18%
9985	Cash-in-transit and ATM services	18%
9985	Background verification services	18%

Sample line items

Security guard deployment (monthly)
CCTV surveillance charges
Alarm system monitoring fees
Cash-in-transit services
Security audit and consultancy

Industry-specific notes

Security services to body corporate: RCM applies — recipient pays 18% GST directly
Security services to individual/HUF/partnership: agency charges 18% GST normally
Agency still needs GST registration even under RCM (for other taxable services)
PF, ESI compliance for security personnel often scrutinised during GST audits
CCTV/alarm goods supply: 18% GST on goods component, 18% on installation service