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