TaxTMI 
TaxTMI 
GST on appearnce on Rajya sabha TV
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....ST on appearnce on Rajya sabha TV<br> Query (Issue) Started By: - TNarayanan Unni Dated:- 11-7-2019 Last Reply Date:- 17-7-2019 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>sir/madam One of our client who happens to be scientific adviser to various research institutes and is registered under GST, has been invited for a discussion on Rajya Sabha TV (RSTV) . RSTV being a Public Broadcas....
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....ter owned by Rajya Sabha, should my client charge GST on the fees received by him for his appearance on Rajya Sabha TV Channel as panelist speaker on a programme on a scientific topic. Please advice Reply By KASTURI SETHI: The Reply: No exemption is available. Your client is required to collect GST from the service receiver and deposit with the Department. Although your client is providing serv....
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....ice to Govt. of India, yet it is a fact that Rajya Sabha TV is commercial entity. GST is destination and consumption based. Tax is on consumer and not on Service Receiver (Rajya Sabha TV). Rajya Sabha TV is just like any other TV like NDTV, India TV Aaj Tak TV etc. No exemption on the ground that service is being supplied to Govt. is available. Just because your client's activity (Scientific A....
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....dvice) to an entity constituted under a statute of Parliament does not become statutory function.Consideration is in nature of commercial consideration. Reply By Ganeshan Kalyani: The Reply: Exemption is not given in the GST law. Reply By YAGAY andSUN: The Reply: Discussions cannot be treated at par with providing scientific advices etc. However, since consideration content and providing serv....
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....ices duly existed, therefore, in our view, GST would be applicable.<br> Discussion Forum - Knowledge Sharing ....