https://www.taxtmi.com/caselaws?id=394321 The ruling determined that the salary paid to Directors by a company is subject to GST under the Reverse Charge Mechanism (RCM) as per Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017. Even if the Director holds a part-time position in another company, the GST liability remains unchanged. The Directors are not considered employees under the CGST Act, 2017, and their services are taxable under RCM. The ruling emphasized that the consideration paid to Directors, whether termed as salary or otherwise, attracts GST under RCM. en-us Thu, 20 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394321 The ruling determined that the salary paid to Directors by a company is subject to GST under the Reverse Charge Mechanism (RCM) as per Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017. Even if the Director holds a part-time position in another company, the GST liability remains unchanged. The Directors are not considered employees under the CGST Act, 2017, and their services are taxable under RCM. The ruling emphasized that the consideration paid to Directors, whether termed as salary or otherwise, attracts GST under RCM. Case-Laws GST Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394321