Is director consider employees or not?

Director is not employee of company

If director is full time director and getting salary on monthly basis and deducting TDS on salary then only he is considered as employee of the company

I do agree with view of Mr Yash

Also please advice regarding RCM of director , recently decision by AAR, whether RCM applicable on not on director remuneration,

Yes, AAR has given decision that Director cant be treated as employee of the company and RCM is applicable on all payments made to him for his services. However the decision is factually wrong on many fronts and cant be considered as final.

Hence whole time director, who is paid monthly salary and TDS deducted under 192 will be considered as employee and no RCM on such payments is applicable

As per Notification 13/2017 CT (r) )RCM is applicable on service supplied by directors to a company.
But when the director is working as full time director then it will be relation of employer and employee and as per Schedule III no GST will be applicable.

Relation of employee-employer has to be established. Mere receiving money by the name of salary won't be enough. The money received by the person should also be in the nature of salary and not just by the name of it.