GST on Honorarium paid to individual by Govt Agency

[RAMAN SHARMA]

Is GST applicable on Honorarium money paid to individual by a govt Company?

[KASTURI SETHI]

Honorarium is not taxable under GST Acts. See the following case law :-

2018 (19) G.S.T.L. 387 (Uttarakhand) = 2018 (11) TMI 889 - UTTARAKHAND HIGH COURT KUNDAN SINGH Versus STATE

 

 

[CSSANJAY MALHOTRA]

Addition to Sh. Kasturi ji,

If practicing professional is given Honorarium for delivering lecture at Government office, then GST is to charged by Professional.

AI Summary

GST on honorarium: generally not taxable, but practicing professionals must charge GST on lecture or professional fees. GST on honorarium: honorarium paid to individuals is treated as not taxable under GST per an Uttarakhand High Court decision. However, if a practicing professional receives an honorarium for delivering a lecture or providing professional services at a government office, that payment is treated as consideration and the professional must charge GST.