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    <title>Clarification in respect of levy of GST on Director’s remuneration</title>
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    <description>Remuneration paid to directors who are not employees, including independent directors, is taxable and the company must discharge GST on it under the reverse charge mechanism. For directors who are employees, amounts treated and recorded as salaries are outside GST under Schedule III, while amounts separately identified as professional or technical fees are taxable and chargeable to GST on the company under reverse charge.</description>
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      <title>Clarification in respect of levy of GST on Director’s remuneration</title>
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      <description>Remuneration paid to directors who are not employees, including independent directors, is taxable and the company must discharge GST on it under the reverse charge mechanism. For directors who are employees, amounts treated and recorded as salaries are outside GST under Schedule III, while amounts separately identified as professional or technical fees are taxable and chargeable to GST on the company under reverse charge.</description>
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