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of <h1>GST on Directors' Remuneration: Taxable for Independent Directors, Exempt for Employee Salaries, Professional Fees Taxable via Reverse Charge.</h1> The circular clarifies the applicability of GST on directors' remuneration under the West Bengal Goods and Services Tax Act, 2017. It distinguishes between remuneration paid to independent directors and whole-time directors who are company employees. For independent directors or non-employee directors, remuneration is taxable under GST, with the company liable to pay on a reverse charge basis. For employee directors, remuneration categorized as 'salaries' and subject to TDS under Section 192 of the Income Tax Act is not taxable under GST. However, remuneration classified as professional fees, subject to TDS under Section 194J, is taxable, with the company responsible for GST payment on a reverse charge basis.
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