https://www.taxtmi.com/forum/issue?id=115219 Whether commission paid to a director is subject to reverse charge depends on the director's capacity: services by an employee to the employer are excluded under Schedule III and not treated as a taxable supply, so commission within an employment relationship is not subject to RCM; where the director supplies services in a non-employee capacity, reverse charge notifications render the company liable and contractual terms proving the employment relationship are decisive. en-us Sun, 21 Jul 2019 15:45:35 +0530 Thu, 23 Jan 2025 15:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115219 Whether commission paid to a director is subject to reverse charge depends on the director's capacity: services by an employee to the employer are excluded under Schedule III and not treated as a taxable supply, so commission within an employment relationship is not subject to RCM; where the director supplies services in a non-employee capacity, reverse charge notifications render the company liable and contractual terms proving the employment relationship are decisive. Discussion-Forum GST Sun, 21 Jul 2019 15:45:35 +0530 https://www.taxtmi.com/forum/issue?id=115219