Gst to be paid on reverse charge.

This query is : Resolved

Prasad Rao (Querist)
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14 December 2019 There is a hospital registered as Private Ltd. Company under GST and directors who are doctors by their profession.
whether professional fees paid to directors (which is wholly based on revenue earned by hospital ) will attract GST under reverse charge?

CA Anita Bhadra

CA Anita Bhadra (Expert)
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17 December 2019 Yes ,
AS per Entry 6 of the said Notification No. 13/2017 – Central Tax (Rate) dated 28.06.2017
Services supplied by a Director of a company to the said company is liable to tax under reverse charge basis under section 9(3) of the Central Goods and Services Tax Act, 2017.