This document examines the taxability of director's remuneration under GST, focusing on recent AAR rulings that suggest salaries paid to directors are subject to GST under reverse charge. It contrasts this with the concept of directors acting as employees, where such payments would be outside GST's scope. The analysis delves into company law and previous service tax interpretations to clarify when director payments are taxable as independent services versus non-taxable employment income. This guide is essential for companies and finance professionals seeking clarity on GST compliance for director payments.