https://www.taxtmi.com/article/detailed?id=9064 GST liability depends on the capacity in which a director provides services: remuneration for services performed in a directorial capacity is subject to reverse charge under Notification No. 13/2017, whereas salary paid to executive directors-treated and taxed as employment income with TDS under the salary provisions-falls under the Schedule III exclusion and is not a taxable supply. Payments to non executive directors such as sitting fees or commission for directorial services are prima facie taxable under RCM, while remuneration for non director individual activities should be taxed under forward charge. en-us Sat, 11 Apr 2020 10:43:57 +0530 Sat, 11 Apr 2020 10:43:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9064 GST liability depends on the capacity in which a director provides services: remuneration for services performed in a directorial capacity is subject to reverse charge under Notification No. 13/2017, whereas salary paid to executive directors-treated and taxed as employment income with TDS under the salary provisions-falls under the Schedule III exclusion and is not a taxable supply. Payments to non executive directors such as sitting fees or commission for directorial services are prima facie taxable under RCM, while remuneration for non director individual activities should be taxed under forward charge. Articles Goods and Services Tax - GST Sat, 11 Apr 2020 10:43:57 +0530 https://www.taxtmi.com/article/detailed?id=9064