Director Remuneration

As per CBEC circular no 140/10/2020-GST dated 10.06.2020 RCM is not applicable if following condition satisfy 1) Director is working in the capacity of employees and tds has deduct under section 192 income tax act 2) Remuneration accounted in the books of account under head salary 

In other cases, RCM applicable under section 9(3) as it is covered under entry no 6 of N/N 13/2017- CT(R) dated 28.06.2017.

No sir it's not applicable following circumstances
no 1 as director is working in the capacity of employees and tds has deduct under section 192 income tax act
02 . accounted in the books of account under head salary those transaction gst not applicable
even CBIC clarify the position circular no 140/10/2020

Agree with Mr. Chethan data

As director's remuneration are charged under TDS sec192 it means it consider as salary otherwise they deduct under 194j So it means this Director is consider as employee of Co. and In GST Salary is lies in Sch-III so no GST levy hence No reverse charge will applicable

Income Tax deduction at source from the salary of an employee is not applicable RCM under GST. What kind of question is this?

In this case RCM is not applicable 
it is covered u/s 9(3) of CGST Act, 2017, so RCM is applicable on service supplied by directors to a company. But if the director is working as full time director then it will be relation of employer and employee and no GST will be applicable.