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    <description>Services supplied by a non-employee director that are covered by the reverse charge mechanism attract GST liability on the recipient company, so the director supplying only such services is not required to obtain GST registration; aggregate turnover for registration excludes inward supplies, and the employee-versus-director characterization remains relevant to liability.</description>
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      <description>Services supplied by a non-employee director that are covered by the reverse charge mechanism attract GST liability on the recipient company, so the director supplying only such services is not required to obtain GST registration; aggregate turnover for registration excludes inward supplies, and the employee-versus-director characterization remains relevant to liability.</description>
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