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of <h1>GST Clarification: Director's Remuneration Taxable on Reverse Charge for Non-Employees, Not Taxable for Employee Salaries.</h1> The circular clarifies the applicability of GST on director's remuneration. For independent directors or those not employed by the company, GST is applicable on their remuneration, and the company must pay it on a reverse charge basis. For directors who are employees, remuneration classified as 'salaries' and subject to TDS under Section 192 of the Income Tax Act is not taxable under GST. However, remuneration declared as professional fees and subject to TDS under Section 194J is taxable, and the company must pay GST on a reverse charge basis. The circular aims to ensure uniform application of these rules.
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