Case(1) if the recipient is registered under GST?
Case(2) if the recipient is not registered under GST?
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Whether gst is applicable on honorarium payments ?
Replies (3)
GST applicable - under RCM
Honorarium is not for any service rendered.
Shouldn’t be applicable because the services rendered are originally without consideration and thus does not fall under supply
Also, the services provided are in nature of charity or for similar work, therefore it cannot be said to be in furtherance of businss
Hence, in my opinion its not taxable if received ex gratia
Shouldn’t be applicable because the services rendered are originally without consideration and thus does not fall under supply
Also, the services provided are in nature of charity or for similar work, therefore it cannot be said to be in furtherance of businss
Hence, in my opinion its not taxable if received ex gratia
Dear Pankaj Rawat,
A journal pays honorarium for articles published in it. Is the honorarium received subject to GST? The receiver's main profession is CA whereas writing articles is not the main activity.
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