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    <title>GST ON REMUNERATION PAID TO DIRECTORS</title>
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    <description>GST treatment hinges on whether payments to directors constitute consideration for services by directors to the company and on employment status. Reimbursements to employees are not taxable. The AARs held that payments to directors fall under Notification No. 13/2017 and attract GST under reverse charge, even where directors receive salary and statutory benefits, leaving factual employment determination decisive.</description>
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      <description>GST treatment hinges on whether payments to directors constitute consideration for services by directors to the company and on employment status. Reimbursements to employees are not taxable. The AARs held that payments to directors fall under Notification No. 13/2017 and attract GST under reverse charge, even where directors receive salary and statutory benefits, leaving factual employment determination decisive.</description>
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