GST on honorarium payments to Guest Anchors- CBIC clarification
Various TV channels invite guest anchors to participate in their TV shows for which such anchors are also paid remuneration in the form of honorarium by the TV channels. An issue arises as regards the applicability of GST in the honorarium paid by TV channels to the guest anchors.
In this respect, CBIC issued a circular referring Circular No. 177/09/2022 dated 03rd August, 2022 clarifying the issue as below:
CBIC clarification
- Representation has been received regarding applicability of GST on honorarium paid to Guest Anchors. Sansad TV and other TV channels invite guest anchors for participating in their shows and pays remuneration to them in the form of honorarium. Some of the guest anchors have requested payment of GST @ 18% on the honorarium paid to them for such appearances.
- It is clarified that supply of all goods & services are taxable unless exempt or declared as ‘neither a supply of goods nor a supply of service’. Services provided by the guest anchors in lieu of honorarium attracts GST liability. However, guest anchors whose aggregate turnover in a financial year does not exceed Rs. 20 Lakhs (Rs. 10 Lakhs in case of special category states) shall not be liable to take registration and pay GST.
Source: CBIC Circulars
