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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 pay GST under reverse charge; remuneration to directors who are employees is exempt when recorded and taxed as &quot;Salaries&quot; (in course-of employment under Schedule III), but any portion characterized and taxed as professional or technical fees is taxable and subject to reverse charge by the company.</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 pay GST under reverse charge; remuneration to directors who are employees is exempt when recorded and taxed as &quot;Salaries&quot; (in course-of employment under Schedule III), but any portion characterized and taxed as professional or technical fees is taxable and subject to reverse charge by the company.</description>
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