GST on director remuneration: non employee directors' fees taxable and company must discharge GST under reverse charge. Remuneration paid to directors who are not employees, including independent directors, is taxable and the company must discharge GST on it under the reverse charge mechanism. For directors who are employees, amounts treated and recorded as salaries are outside GST under Schedule III, while amounts separately identified as professional or technical fees are taxable and chargeable to GST on the company under reverse charge.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on director remuneration: non employee directors' fees taxable and company must discharge GST under reverse charge.
Remuneration paid to directors who are not employees, including independent directors, is taxable and the company must discharge GST on it under the reverse charge mechanism. For directors who are employees, amounts treated and recorded as salaries are outside GST under Schedule III, while amounts separately identified as professional or technical fees are taxable and chargeable to GST on the company under reverse charge.
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