https://www.taxtmi.com/article/detailed?id=9063 The Rajasthan AAR held that payments to directors are consideration for services and taxable under the reverse charge mechanism because such services are not within Schedule III(1) employee exemptions; the company is the recipient and directors the suppliers. The AAR treated notification coverage as bringing director remuneration within GST, rejected relevance of cited case law, and did not explain why documentary evidence establishing employment status (employment contracts, salary with TDS, PF applicability, managerial duties) was discounted. The decision binds only the applicant and may be contested on appeal. en-us Sat, 11 Apr 2020 10:43:55 +0530 Sat, 11 Apr 2020 10:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9063 The Rajasthan AAR held that payments to directors are consideration for services and taxable under the reverse charge mechanism because such services are not within Schedule III(1) employee exemptions; the company is the recipient and directors the suppliers. The AAR treated notification coverage as bringing director remuneration within GST, rejected relevance of cited case law, and did not explain why documentary evidence establishing employment status (employment contracts, salary with TDS, PF applicability, managerial duties) was discounted. The decision binds only the applicant and may be contested on appeal. Articles Goods and Services Tax - GST Sat, 11 Apr 2020 10:43:55 +0530 https://www.taxtmi.com/article/detailed?id=9063