https://www.taxtmi.com/article/detailed?id=9271 Services rendered by directors in the course of employment (whole time or managing directors receiving salary) are excluded from GST as employee-to-employer services and are not taxable; services rendered by non employee directors (independent, non executive, nominee) are taxable supplies and the company must discharge GST under the reverse charge mechanism. Non employee director fees attract professional TDS treatment, while salary continues to attract salary TDS. Where a director performs both employment and non employment functions, the non employment functions are taxable and liable to reverse charge, warranting clear documentation. en-us Wed, 17 Jun 2020 10:30:01 +0530 Wed, 17 Jun 2020 10:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9271 Services rendered by directors in the course of employment (whole time or managing directors receiving salary) are excluded from GST as employee-to-employer services and are not taxable; services rendered by non employee directors (independent, non executive, nominee) are taxable supplies and the company must discharge GST under the reverse charge mechanism. Non employee director fees attract professional TDS treatment, while salary continues to attract salary TDS. Where a director performs both employment and non employment functions, the non employment functions are taxable and liable to reverse charge, warranting clear documentation. Articles Goods and Services Tax - GST Wed, 17 Jun 2020 10:30:01 +0530 https://www.taxtmi.com/article/detailed?id=9271