25 January 2024
Hi All, Client is a Doctor, engaged in providing consultation services to Insurance companies for underwriting policy, Second opinion on critical complex cases, training to Medical Underwriter / claims assessors, and Review / Supervising of diagnostic centre. As a doctor he was not registered under GST, however, since now services are slightly twisted but more or less remains towards medical consultation only. He is on the panel of 3 leading medical insurance providers and one of them has asked for GST registration. Query - The above services by and large is in nature of Consultation as medical practitioner only. Is he required to be registered under GST and levy while raising the consultation charges? If Yes, under what head will GST be charged - As Medical Consultant - But being a Medical Consultant it is exempt from GST, right? As Trainer (training to Underwriters) - but it's not a full-time time and its just a part of the overall service obligation Thanks