GST on appearnce on Rajya sabha TV

[TNarayanan Unni]

sir/madam

One of our client who happens to be scientific adviser to various research institutes and is registered under GST, has been invited for a discussion on Rajya Sabha TV (RSTV) .

RSTV being a Public Broadcaster owned by Rajya Sabha, should my client charge GST on the fees received by him for his appearance on Rajya Sabha TV Channel as panelist speaker on a programme on a scientific topic.

Please advice

[KASTURI SETHI]

No exemption is available. Your client is required to collect GST from the service receiver and deposit with the Department. Although your client is providing service to Govt. of India, yet it is a fact that Rajya Sabha TV is commercial entity. GST is destination and consumption based. Tax is on consumer and not on Service Receiver (Rajya Sabha TV). Rajya Sabha TV is just like any other TV like NDTV, India TV Aaj Tak TV etc. No exemption on the ground that service is being supplied to Govt. is available. Just because your client's activity (Scientific Advice) to an entity constituted under a statute of Parliament does not become statutory function.Consideration is in nature of commercial consideration.

[Ganeshan Kalyani]

Exemption is not given in the GST law.

[YAGAY andSUN]

Discussions cannot be treated at par with providing scientific advices etc. However, since consideration content and providing services duly existed, therefore, in our view, GST would be applicable.

AI Summary

GST applicability on broadcast appearances: fees for panelist appearances are taxable when consideration for the service exists. GST is payable on fees for a registered scientific adviser's appearance as a panelist on Rajya Sabha TV because the payment is consideration for a supply of services; Rajya Sabha TV is treated as a commercial broadcaster and supplying services to an entity constituted under statute does not by itself create an exemption under GST.