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RCM FOR DOCTOR FEES

2246 views 4 replies

Sir,

  Whether a Pvt. Ltd hospital is liable under reverse charge towards  charges paid for  attending patients to a Doctor who is also a director ?

Replies (4)
Yes Under RCM basis company is liable to pay Gst on director remuneration.
But as per your query charges are different from remuneration.
In my opinion if charges are covered under salary then total charges are exempted.
If the charges are not covered under salary then company is liable to pay Gst on reverse charge basis.
@ Mr N N RAJAN.,

Are You dealt the doctor's remuneration as salary or consulting charges...?

note : Healthcare services is exempted under GST...
Raja PM Sir has raised the correct question. It depends how the Hospital is treating the Remuneration being paid to the Doctor who at the same time is also a Director.

Moreover, any services provided by Doctor to the Hospital is not a notified Services for RCM ( under Section 9(3) of the CGST Act 2017 ). And also as per MEGA Exemption Notification i.e. Notification No. 12/2017 - Central Tax ( Rate ), dated 28.07.2017, "HEALTHCARE SERVICES are EXEMPTED FROM GST".
Not liable for gst exempt services and not notified under 9(3)


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