Whether gst is applicable on honorarium payments ?

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

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.