https://www.taxtmi.com/article/detailed?id=9230 GST liability for a director's services depends on whether the director acts in the course of employment (Entry 1, Schedule III - not a supply) or in an individual/professional capacity (a supply). Notification No.13/2017 subjects director-supplied services to reverse charge, but RCM applies only if the service first qualifies as a supply under the CGST Act. Key indicia to distinguish employment from professional service include director type, board control, remuneration form, employment agreements, TDS/PF/ESI treatment, ROC filings and invoicing. en-us Tue, 02 Jun 2020 09:20:43 +0530 Tue, 02 Jun 2020 09:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9230 GST liability for a director's services depends on whether the director acts in the course of employment (Entry 1, Schedule III - not a supply) or in an individual/professional capacity (a supply). Notification No.13/2017 subjects director-supplied services to reverse charge, but RCM applies only if the service first qualifies as a supply under the CGST Act. Key indicia to distinguish employment from professional service include director type, board control, remuneration form, employment agreements, TDS/PF/ESI treatment, ROC filings and invoicing. Articles Goods and Services Tax - GST Tue, 02 Jun 2020 09:20:43 +0530 https://www.taxtmi.com/article/detailed?id=9230