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    <title>RCM APPLICABILITY ON PERFORMANCE BY MUSICIAN IN HOTEL</title>
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    <description>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.</description>
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    <pubDate>Wed, 18 Jan 2023 22:59:49 +0530</pubDate>
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      <link>https://www.taxtmi.com/forum/issue?id=118332</link>
      <description>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.</description>
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