https://www.taxtmi.com/circulars?id=71516 GST treatment of directors' remuneration depends on the director's employment status and the nature of the payment. Remuneration of independent directors and other non-employee directors is taxable, with the company liable under reverse charge. For employee-directors, salary recorded in the company's books and subjected to salary-related tax deduction is excluded as an employee-to-employer service. Separately recorded remuneration for professional or technical services is taxable, and the company must pay GST under reverse charge. en-us Sat, 20 Jun 2020 00:00:00 +0530 Thu, 01 Oct 2026 14:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71516 GST treatment of directors' remuneration depends on the director's employment status and the nature of the payment. Remuneration of independent directors and other non-employee directors is taxable, with the company liable under reverse charge. For employee-directors, salary recorded in the company's books and subjected to salary-related tax deduction is excluded as an employee-to-employer service. Separately recorded remuneration for professional or technical services is taxable, and the company must pay GST under reverse charge. Circulars GST - States Sat, 20 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71516