No RCM applicable on Remuneration paid to Whole time director.
Whole time director is considered as an employee of the company and commission received by him is in the course of his employment. In your case commission is received by the whole time director so it would not fall under the ambit of GST as it is not a supply so question of levy does not arise neither in reverse charge nor in normal charge. PS: Reverse charge would come into picture in case of sitting fees or commission is received by a director other than whole time director.
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