https://www.taxtmi.com/article/detailed?id=9061 Whether payments to directors are subject to GST on a reverse charge basis depends on whether the director supplies services as an independent supplier or performs in the capacity of an employee, since employee services in the course of employment are excluded from supply. Recent advance rulings treated director remuneration as taxable supplies but did not analyze employment status, which must be assessed by reference to factors like control, appointing authority, paymaster and nature of work. Non employment services (consultancy, rent, advisory fees) remain taxable, and administrative clarification is advised to prevent compliance disruption. en-us Fri, 10 Apr 2020 10:40:51 +0530 Fri, 10 Apr 2020 10:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9061 Whether payments to directors are subject to GST on a reverse charge basis depends on whether the director supplies services as an independent supplier or performs in the capacity of an employee, since employee services in the course of employment are excluded from supply. Recent advance rulings treated director remuneration as taxable supplies but did not analyze employment status, which must be assessed by reference to factors like control, appointing authority, paymaster and nature of work. Non employment services (consultancy, rent, advisory fees) remain taxable, and administrative clarification is advised to prevent compliance disruption. Articles Goods and Services Tax - GST Fri, 10 Apr 2020 10:40:51 +0530 https://www.taxtmi.com/article/detailed?id=9061