What is the applicability of goods and services tax (GST) on the general practitioner’s (GP’s) fees paid by a hospital? The fee is given to a GP who recommends the patient to the hospital but does not provide any treatment. These fees are booked in the system as doctor fees/payments. Are hospitals liable to pay GST?
Based on your query, it appears that the services provided by the doctor are not health care services. The consideration paid by the hospital to the doctor appears more to be in the nature of a commission for referring of patients to the hospital. Thus,