GST on director remuneration: non employee directors' fees taxable on reverse charge; employee salaries excluded, professional fees taxable. For directors who are not employees, remuneration for services is taxable and the company must discharge GST under reverse charge. For director employees, amounts treated as 'salaries' and subjected to TDS as salary are excluded from GST under Schedule III, while amounts separately treated as professional or technical fees and subjected to TDS as fees are taxable and attract reverse charge by the company.