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Whether gst is applicable on honorarium payments ?

kailash Rahul (student) (15 Points)

05 December 2018

Case(1) if the recipient is registered under GST?

Case(2) if the recipient is not registered under GST?

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3 Replies

Nivedita (SME - Finance) (758 Points)
Replied 05 December 2018

GST applicable - under RCM

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 10 December 2018

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

Ramachandran S (Chartered Accountant) (699 Points)
Replied 16 March 2019

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.