A Pvt Ltd hospital pays directors remuneration (can called as consultation fees) to doctors cum director.whether company needs to incorporate under GST (note:Hosiptal working under exempted service and as per GST laws provides exemption from registration from exempted services) and discharge rcm on remuneration to doctors cum director?
Hospital Pays Doctor-Directors: GST Exemption Confirmed for Healthcare Services Under Specific Conditions A private hospital pays remuneration to doctors who are also directors. Under GST laws, the hospital is exempt from registration as it provides exclusively exempted healthcare services. Consultation fees paid to doctor-directors are generally exempt from GST, with no Reverse Charge Mechanism (RCM) liability. The exemption applies if the doctors are rendering services as employees, and no GST registration is required for the hospital. (AI Summary)
Goods and Services Tax - GST