TaxTMI 
TaxTMI 
ABC COMPANY HAVING TWO DIRECTORS,ONE DIRECTOR MARKETING THEIR COMPANY(abc) PRODUCTS AND GETTING INCENTIVE YEARLY BASIS.
ABOVE CASE COMPANY HAS LIABLE TO PAY GST OR NOT ?
THANKS IN ADVANCE
GST ON INCENTIVE PAID TO DIRECTOR
31 Jan 2018 
13 Replies 
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GST treatment of director incentives: treated as salary if taxed under salary provisions, otherwise may be taxable as service.
GST applicability to director incentives depends on characterisation: incentives treated as salary within an employer employee relationship (reflected by TDS under salary provisions) are not taxable supplies under Schedule III, whereas payments characterised and taxed as fees or remuneration for services outside employment may be taxable as services for GST. (AI Summary)
GST applicability to director incentives depends on characterisation: incentives treated as salary within an employer employee relationship (reflected by TDS under salary provisions) are not taxable supplies under Schedule III, whereas payments characterised and taxed as fees or remuneration for services outside employment may be taxable as services for GST. (AI Summary)