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GST ON REFERAL COMMISSION GIVEN BY HOSPITALS

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Jayakumar. M.G

5 Points Posted on 07 September 2023

Hi Experts

Kindly advice whether referral commission given by hospitals to a GST registered person will attract GST. Commision given hospital is after deducting TDS u/s 194JB. whether any exemptions ?

Replies (2)

Quick Summary

This discussion explores whether GST is applicable on referral commissions paid by hospitals to GST-registered entities. It touches upon TDS deductions under Section 194JB and seeks clarification on potential exemptions. The consensus suggests that if the recipient is GST registered, they should issue a tax invoice charging GST as per the applicable SAC code, despite TDS deductions.

Suresh Kumar

Account

408 Points Posted on 07 September 2023

At first Hospital has deducted TDS u/s 194JB for professional or technical services. In case of GST registered Person, you has to issue Tax invoice to Hospital with charging GST as per applicable SAC code.