Remuneration to directors

If the director treat as employee them no need to pay GST under rcm basis...

In the recent AAR

The services rendered by the Director to the company for which consideration is paid to them in any head is liable to pay GST under RCM (Reverse Charge Mechanism),

Read more at: https://www.caclubindia.com/articles/gst-on-remuneration-paid-to-directors-41004.asp

If You want to take decision through articles then just go to the another one @ Mr CS Lalit Rajput.,


https://www.caclubindia.com/articles/gst-on-directors-remuneration-41026.asp

It's just about clarification Mr. Raja. What is given in Latest order of AAR, I stated. I am having several articles too. Before article link, wordings also written there Sir. 

Yes Dear...

As per the above give with GST provisions GST not applicable for paying salary / remuneration to directors as employee...

(May be the latest AAR is wrong or can be apply to higher authorities - it's my view only)

I am agreed with you sir

even after this AAR

The Question still exists:

Whether all the services provided by the director shall be covered by the RCM provisions or RCM is only restricted to the services provided by a director in the capacity of a director?

Yeah...

Dear, As per the AAR and it's details says rcm applicable all...

But,
As per GST act (as Mr Rohit Kumar Singh article) Rcm not applicable for director dealt as employee in the company...

Let's wait for the more clarification from gst department as this is very important topic

As per my view GST dept can't take voluntary by the matter AAR.

In case the company will be take it to higher officer or next level claim them it can be as salary matter...

AAR Ruling is applicable only on the petitioner who sought for it.

Moreover the petitioner can further file application to AAAR

I agree with Mr Pankaj Sir.

The ruling given by the Rajasthan Authority of Advance Ruling is applicable only on the petitioner i.e. Clay Crafts India Pvt Ltd.

But many Indirect Tax expert is of the view that the ruling is absurd, wrong and does not matches with the Provisions of the GST Law.

As per Para 1 of SCHEDULE III of the CGST Act 2017, Salary is out of the purview of GST ( i.e No Supply ).

And also TDS u/s 192 of the Income Tax Act 1961 is being deducted from the Salary of the Director.

Yes .... Mr. Shivam it's not many tax expert but Every Tax Expert is of the view that ruling is absurd.

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