Question: Telemedicine consultations taken from a foreign doctor by an individual would attract RCM? For the payment of RCM does the individual need to get registered under GST? What would be the situation if a company schedules these consultations for the patients and collects money on behalf of the doctor? Should the patient pay under RCM or company would be liable for RCM?
Answer: When the services are received by an individual for purpose other than business, such import of services have been exempted from payment of GST under reverse charge under GST Notification Number 10/2017. Since there is no liability, the individual is not liable to get himself registered. In case the company collects money for such consultation, in that particular case it will be the company which will be looked at as if it is providing these services and shall be liable for payment of GST under forward charge. In no case the individual shall be made liable to pay tax under reverse charge on such services which are not used in the course or furtherance of business.
