https://www.taxtmi.com/forum/issue?id=116187 Whether payment to directors is liable to the reverse charge mechanism depends on whether the director provides services as a non employee/professional or is remunerated as an employee. Salary paid to a director in an employer employee relationship falls under Schedule III exclusion and is not a supply for GST, while fees/remuneration to non executive or independent directors may be taxable under reverse charge. Conflicting advance rulings and tribunal authorities have applied these tests, and administrative clarification addresses liability differences between employee and non employee directors. en-us Wed, 08 Apr 2020 13:48:32 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116187 Whether payment to directors is liable to the reverse charge mechanism depends on whether the director provides services as a non employee/professional or is remunerated as an employee. Salary paid to a director in an employer employee relationship falls under Schedule III exclusion and is not a supply for GST, while fees/remuneration to non executive or independent directors may be taxable under reverse charge. Conflicting advance rulings and tribunal authorities have applied these tests, and administrative clarification addresses liability differences between employee and non employee directors. Discussion-Forum GST Wed, 08 Apr 2020 13:48:32 +0530 https://www.taxtmi.com/forum/issue?id=116187