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This notification clarifies the rules for levying GST on the remuneration paid to directors.
The notification addresses the GST levy on director's remuneration.
You can download the official notification from the provided link for full details.
The notification provides clarification on the GST levy on director's remuneration, implying it applies to directors receiving such payments.
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Source : http://www.cbic.gov.in/htdocs-cbec/gst/Circular_Refund_140_10_2020.pdf