RCM FOR DOCTOR FEES

This discussion clarifies whether private hospitals are liable for GST under the Reverse Charge Mechanism (RCM) when paying fees to doctors who are also directors. While director remuneration might attract RCM, the treatment of these 'charges' is key. If considered part of salary, they may be exempt. If treated as separate consulting charges, the hospital could be liable for GST on an RCM basis. However, healthcare services are generally exempt from GST, and doctor services to a hospital aren't typically notified for RCM.