Is GST applicable on monthly salary drawn by director?

This discussion clarifies whether Goods and Services Tax (GST) is applicable on the monthly salary paid to directors of a private limited company. Generally, GST is not levied on salaries paid under an employer-employee relationship, including for directors. However, GST may be applicable on other forms of remuneration like sitting fees, particularly for part-time directors. The thread also touches upon the related question of TDS deduction in such cases.