https://www.taxtmi.com/caselaws?id=444186 Services supplied by a director to a company are brought within reverse charge under Notification No. 13/2017-Central Tax (Rate), making the company liable to discharge GST on such services. On that basis, the claim that no GST was payable on the Managing Director's personal guarantee and security arrangement for the company was contrary to the notified tax treatment. The impugned orders rejecting exemption were therefore not found to be erroneous, arbitrary, or illegal, and no relief was granted. en-us Wed, 27 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444186 Services supplied by a director to a company are brought within reverse charge under Notification No. 13/2017-Central Tax (Rate), making the company liable to discharge GST on such services. On that basis, the claim that no GST was payable on the Managing Director's personal guarantee and security arrangement for the company was contrary to the notified tax treatment. The impugned orders rejecting exemption were therefore not found to be erroneous, arbitrary, or illegal, and no relief was granted. Case-Laws GST Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444186