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        GST - States

        Clarification in respect of levy of GST on Director's remuneration

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        GST on director's remuneration: non employee directors' fees taxable under reverse charge; salaries not taxable. Remuneration to non employee directors, including independent directors, is taxable and the company must pay GST under reverse charge. For directors who are employees, amounts recorded as salaries (with TDS under salary provisions) fall outside GST by virtue of Schedule III, while amounts separately treated as professional or technical fees (with TDS under professional fees provisions) are taxable and subject to reverse charge by the company.
                          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's remuneration: non employee directors' fees taxable under reverse charge; salaries not taxable.

                                Remuneration to non employee directors, including independent directors, is taxable and the company must pay GST under reverse charge. For directors who are employees, amounts recorded as salaries (with TDS under salary provisions) fall outside GST by virtue of Schedule III, while amounts separately treated as professional or technical fees (with TDS under professional fees provisions) are taxable and subject to reverse charge by the company.


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