Assessee is an aggregator platform whereby he is giving paid membership to consumers and providing discounted Healthcare Services (Consultation/lab test/ diagnostics etc.). Services are provided directly by the Doctors and payment is collected by the platform. Platform pays to the doctors/hospital at a pre-agreed rate for each services.
Queries:
1. Whether GST is applicable on Membership fee collected, if yes under which SAC/rate?
2. Is TCS applicable on such services
3. If payment is collected directly by the Doctors/hospitals and platform them raises bill for its commission, what will be GST impact?
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