Director remuneration and GST liability depend on employment status and whether payment is salary or professional fees. GST on director remuneration depends on whether the director is an employee and on the nature of the payment. Remuneration to independent directors or other non-employee directors is taxable as consideration for services outside Schedule III and is payable by the company under reverse charge. Where a director is also an employee, salary amounts recorded as salary and subjected to TDS under section 192 are not taxable under GST, while separately booked professional or technical subjected to section 194J are taxable on reverse charge basis.