GST RCM and registration

[CA Adarsh]

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?

 

 

AI Summary

GST registration exemption for hospitals: RCM on director consultation fees applies only if the hospital is registered.
Hospitals exclusively supplying exempt healthcare services are not required to register under Section 23(1)(a). Taxable room charges above a prescribed per-day amount trigger registration and GST compliance. RCM on payments to a doctor-director applies only where the doctor provides services as an independent supplier and the hospital is a registered person; payments made in the capacity of an employee are outside GST and do not attract RCM. The factual status of the director must be determined to apply these principles.