Director's Payment for Services Subject to GST Under Reverse Charge, as per CGST Act Section 2(93).

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Full Text of the Document

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....The consideration paid to the Director is in relation to the services provided by the Director to the Company and the recipient of such service is the Company as per clause (93) of section 2 of the CGST Act and the supplier of such service is the Director. - Liable to GST under reverse charge mechanism (RCM)....