https://www.taxtmi.com/circulars?id=71380 GST on directors' remuneration depends on employee status and the nature of the payment. Remuneration paid to independent directors and other non-employee directors is taxable, with the company liable under reverse charge. Salary recorded in the company's books and subjected to tax deduction at source as salary is treated as employee remuneration outside Schedule III. Separately recorded non-salary remuneration subjected to tax deduction as professional or technical fees is treated as taxable consideration, and the company must discharge GST under reverse charge. en-us Thu, 02 Jul 2020 00:00:00 +0530 Mon, 21 Sep 2026 09:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71380 GST on directors' remuneration depends on employee status and the nature of the payment. Remuneration paid to independent directors and other non-employee directors is taxable, with the company liable under reverse charge. Salary recorded in the company's books and subjected to tax deduction at source as salary is treated as employee remuneration outside Schedule III. Separately recorded non-salary remuneration subjected to tax deduction as professional or technical fees is treated as taxable consideration, and the company must discharge GST under reverse charge. Circulars GST - States Thu, 02 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71380