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?
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.
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