Goods and Services Tax

This query is : Resolved

Mousumi Baneerjee (Querist)
Follow

04 December 2021 Mr A teaching in a college as a visiting/guest faculty on a monthly honorarium based on a fixed amount per hour taught and registered for GST on voluntarily basis for his own practice as a professional.
The college is a University affiliated college and exempted from Goods and Services Tax.
Whether Mr A have to pay GST on the honorarium he gets from the said college. And if not , what is the clarification?
Someone can shed a light on the above

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

04 December 2021 GST not payable as he will be considered as employee(faculty).

CA Altamush Zafar

CA Altamush Zafar (Expert)
Follow

04 December 2021 If Mr A is an employee as per the contract between Mr A and university then GST not payable otherwise if it cannot be established that Mr A is an employee then GST is applicable. Since you have mentioned that it is on honorarium it doesn't seem that there is employee-employer relationship. GST will be applicable.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok