RCM APPLICABILITY ON PERFORMANCE BY MUSICIAN IN HOTEL

[Asked by Guest]

Respected Experts,

My query is If any Musical night is performed by Musician (Artist) in the Hotel or Club , would there be any liability under Reverse Charge on Hotel or Club or would the musician need to pay under forward charge on his services provided to the Hotel or club.

AI Summary

Reverse charge on musician performances not triggered; artist liable under forward charge for hotel or club services.
Live musical performances in hotels or clubs fall under forward charge with the musician liable to collect and remit GST; RCM at Serial No. 9 applies only where there is transfer or permitting of copyright to a music company or similar recipient, so mere live performances without copyright transfer do not attract RCM and venues are not liable under RCM. Registration and tax obligations for the musician arise if the musician crosses the statutory registration threshold or is voluntarily registered.