https://www.taxtmi.com/article/detailed?id=9261 CBIC Circular No.140/10/2020 distinguishes non employee directors and employee directors for GST. Remuneration to non employee or independent directors is outside Schedule III and taxable under the Reverse Charge Mechanism under entry 6 of Notification No.13/2017, with the company liable. For employee or whole time directors, amounts treated as salary and subject to salary TDS fall under Schedule III and are not taxable under GST; amounts separately treated as professional/technical fees and subjected to professional fees TDS are outside Schedule III and taxable under entry 6, payable by the company under RCM. en-us Fri, 12 Jun 2020 10:54:51 +0530 Fri, 12 Jun 2020 10:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9261 CBIC Circular No.140/10/2020 distinguishes non employee directors and employee directors for GST. Remuneration to non employee or independent directors is outside Schedule III and taxable under the Reverse Charge Mechanism under entry 6 of Notification No.13/2017, with the company liable. For employee or whole time directors, amounts treated as salary and subject to salary TDS fall under Schedule III and are not taxable under GST; amounts separately treated as professional/technical fees and subjected to professional fees TDS are outside Schedule III and taxable under entry 6, payable by the company under RCM. Articles Goods and Services Tax - GST Fri, 12 Jun 2020 10:54:51 +0530 https://www.taxtmi.com/article/detailed?id=9261