Clarification in respect of levy of GST on Director's remuneration

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....ces Tax Act, 2017 (hereinafter referred to as the "Assam GST Act") i.e. "services by an employee to the employer in the course of or in relation to his employment" or whether the same are liable to be taxed in terms of notification No. 13 (FTX.56/2017/26 dtd. 29/06/2017/2017) (entry no.6). 2. The issue of remuneration to directors has been examined under following two different categories: (i) leviability of GST on remuneration paid by companies to the independent directors defined in terms of section 149(6) of the Companies Act, 2013 or those directors who are not the employees of the said company; and (ii) leviability of GST on remuneration paid by companies to the whole-time directors including managing director ....

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....y outside the scope of Schedule III of the Assam GST Act and are therefore taxable. In terms of entry at Sl. No. 6 of the Table annexed to notification No. 13 (FTX.56/2017/26 dtd. 29/06/2017), the recipient of the said services i.e. the Company, is liable to discharge the applicable GST on it on reverse charge basis. 4.3 Accordingly, it is hereby clarified that the remuneration paid to such independent directors, or those directors, by whatever name called, who are not employees of the said company, is taxable in hands of the company, on reverse charge basis. Leviability of CST on remuneration paid by companies to the directors. who are also an employee of the said company 5.1 Once, it has been ascertained whether a director, irrespectiv....