https://www.taxtmi.com/circulars?id=71103 GST on directors' remuneration depends on whether the director acts as an employee or independently supplies services. Remuneration paid to independent directors and other non-employee directors is taxable, with the company liable under the reverse charge mechanism. For employee-directors, salary recorded in the company's books and subjected to tax deduction applicable to salaries falls within the employee-services exclusion in Schedule III. Separately recorded non-salary remuneration subjected to tax deduction applicable to professional or technical fees is taxable, and GST is payable by the company on reverse charge basis. en-us Wed, 23 Sep 2020 00:00:00 +0530 Wed, 02 Sep 2026 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71103 GST on directors' remuneration depends on whether the director acts as an employee or independently supplies services. Remuneration paid to independent directors and other non-employee directors is taxable, with the company liable under the reverse charge mechanism. For employee-directors, salary recorded in the company's books and subjected to tax deduction applicable to salaries falls within the employee-services exclusion in Schedule III. Separately recorded non-salary remuneration subjected to tax deduction applicable to professional or technical fees is taxable, and GST is payable by the company on reverse charge basis. Circulars GST - States Wed, 23 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71103