Status of TCS when GST exempted healthcare professionals (Nurses) using e commerce aggregator services
We are an e-commerce aggregator (hence forth portal). In our biz model,portal is providing online services( like profile display,billing services etc) to healthcare professionals like Nurses who are exempted in GST.
As per our model, Nurse will generate an invoice against the patient for the services rendered by her and portal will collect the amount. Then portal will transfer whole amount to nurse. Later portal will generate a separate invoice against nurse for the online services provided by them.
We have 4 doubts here.
1. Does 1% TCS is applicable on the money transferred by the portal(collected from patient) to the nurse.If applicable how will government credit it to Nurse since she does not need a GST account.We got a counsel that since nurses are exempted, TCS may not apply.
2. As a part of billing service,If the portal generate invoice to patient on behalf of Nurse ( only generating electronically, invoice is from nurse to patient only,provided there is a written consent is available from nurse),do the portal assume any co-liability (of any kind) on the the health services provided by nurse?
3.Portal as any other aggregator want to work under IT Act 2000 only.Since it is providing services to healthcare professionals(nurses), does any rules related to that sector like MCI act of 1956,clinical establishment act 2010 etc will take effect in case of a dispute between nurse and her customer, the patient?.
There is explicit Terms & conditions of website defining the relationship between portal, nurse and her client.
4.In any case,should we approach AAR to get a clarity regarding TCS?
Hope that you will help us here.