Is director consider employees or not?

This discussion explores whether a company director is considered an employee. Generally, a director is not an employee unless they are a full-time director receiving a monthly salary with TDS deducted under Section 192. In such cases, the employer-employee relationship is established, and GST, including the Reverse Charge Mechanism (RCM), may not apply. However, recent AAR decisions suggest RCM is applicable, though this view is contested, particularly when a clear employer-employee relationship exists.