Director renders services to the company in his personal capacity, whether this services attract FCM

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Marimuthu (Querist)
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04 August 2023 Dear Expert,

1 If the director renders services to the company in his personal capacity, whether this services attract FCM or not?

2 Suppose if he does not have the GSTIN, can the company discharges the GST liability under RCM?

3 Ex :
Mr.X is a Director in M/s.XYS Pvt Limited Company.
Also he is a Brand Ambassador for this company.
He is getting the amount towards this service from the company
He is rendering this service in his personal capacity.

4 The query
What will be the GST implication on this service
a. If he is a GST registered person
a. If he is a not a GST registered person

5 Pls clarify.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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04 August 2023 1 FCM applicable.
2 RCM not applicable.
The services provided by the Director (As a director) of the company alone is liable to service tax under reverse charge mechanism, and other services personal in nature or in the individual capacity i.e. renting of immovable property services rendered by him, beyond the capacity of director are not subject to RCM.

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