Services supplied by a director of a company or a body corporate to the said company

[RameshBabu Kari]

How to find the rate for the notification number 13/2017 – Central Tax(rate), in this notification there is only RCM is discussed and no rate was shown. In this notification, Serial No 6, about Services supplied by a director of a company or a body corporate to the said company or the body corporate. Remuneration to director of the company will attract GST ?

what provisions will attract under gst ?

AI Summary

GST treatment for services by company directors: reverse charge applies under notified classification; remuneration treated as consideration.
Services supplied by a director to the company are taxable under GST and, under Sl. No. 6 of Notification 13/2017, attract tax on the recipient under the reverse charge mechanism; such services are classifiable under SAC 9983 (noted as 998311) and remuneration is treated as consideration, whereas genuine salary payments are treated as payroll and distinguished from taxable supply.