Company Director's Salary Subject to GST via Reverse Charge Mechanism, Confirms Advance Ruling Authority.

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Full Text of the Document

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....Levy of GST - salary paid to Director of the company who is paid salary as per contract - Reverse charge mechanism (RCM) - the services rendered by the Director to the company for which consideration is paid to them in any head is liable to pay GST under RCM - Situation will remain same in case the Director also is a part time Director in other company also - AAR....