https://www.taxtmi.com/circulars?id=64098 Independent directors and other directors who are not employees provide services outside Schedule III and their remuneration is taxable, with the company required to discharge GST under the reverse charge mechanism. For directors who are employees, amounts treated as salaries and subjected to TDS under section 192 are within Schedule III and not taxable, while amounts classified as professional or technical fees and subjected to TDS under section 194J are outside Schedule III and taxable on reverse charge. en-us Fri, 19 Jun 2020 00:00:00 +0530 Mon, 22 Jun 2020 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64098 Independent directors and other directors who are not employees provide services outside Schedule III and their remuneration is taxable, with the company required to discharge GST under the reverse charge mechanism. For directors who are employees, amounts treated as salaries and subjected to TDS under section 192 are within Schedule III and not taxable, while amounts classified as professional or technical fees and subjected to TDS under section 194J are outside Schedule III and taxable on reverse charge. Circulars GST - States Fri, 19 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64098