Salary as executive director not considered in Aggregate Turnover for GST Registration and GST on Salary

Last updated: 19 January 2023
Quick Summary
The Karnataka Authority for Advanced Ruling has clarified that income from salary as a Non-executive Director, commercial property rent, residential property rent, and interest earned on loans and advances must be included in your Aggregate Turnover for GST registration purposes. Notably, even exempted supplies like residential property rent count towards this total. However, GST is not applicable to the remuneration received by an Executive Director.

Court :
Karnataka AAR

Brief :
Authority for Advanced Ruling Karnataka held that the incomes received from salary/remuneration as a Non-executive Director of a private limited company, renting of commercial property and renting of residential property and the values of amounts extended as deposits/ loans/ advances out of which interest is being received are to be included in the Aggregate Turnover for registration. 

Citation :
IN RE ANIL KUMAR AGRAWAL 

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