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RCM on director remuneration Notification

Whether GST is leviable on Director Remuneration by the companies to their directors. Is GST under RCM is to be paid on all payments made to director. Is GST under RCM to be paid on payment made to Managing directors or all director. Due to this Confusion government come with a circular no. 140/10/2020-GST dtd.10 th June 2020 regarding. As per S.No 6 of the said notification, a company or a body corporate located in the taxable territory is liable to pay GST on RCM basis on services received from its directors. Common understanding of GST applicability under RCM on Director's Remuneration: 1 Further, if the applicant receives the remuneration as a Non-Executive Director, such remuneration is liable to tax under reverse charge mechanism under section 9 (3) of the CGST Act 2017, in the hands of the company, under entry no. 6 of Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017. Thus, the value of the said services of the.

Entry 6 of Notification 13/2017 dated June 28, 2017 provides for RCM implications on the services rendered by the director of a company or body corporate to the said company or body corporate thereby creating an onus on the company to pay taxes under RCM on the said services supplied by directors Applicability of RCM on Director Remuneration. As serial no. 6 of Notification No. 13 / 2017 - Central Tax (Rate) dated 28.06.2017, services supplied by a Director of a company or a body corporate to the said company or the body corporate is liable to tax under reverse charge. Thus, the company or a body corporate located in the taxable.

RCM on Director Remuneration - Clarificatio

  1. 6.1 Remuneration to Independent Director would be charged to GST under RCM (Not as Employee of the company) Prerequisite for appointment of independent director, under section 149 (6) of Companies Act, 2013, is that such director should not be an employee of the company in any of the 3 preceding financial years
  2. Services supplied by a director of a company or a body corporate to the said company or the body corporate is covered under RCM but we should note that the transaction of Services by an employee to the employer in the course of or in relation to h..
  3. Applicability of RCM on Director Remuneration: As per Entry 6 of Notification 13/2017 dated June 28, 2017 provides for RCM implications on the services rendered by the director of a company or body corporate to the said company or body corporate thereby creating an onus on the company to pay taxes under RCM on the said services supplied by directors
  4. Further, if the applicant receives the remuneration as a Non-Executive Director, such remuneration is liable to tax under reverse charge mechanism under section 9(3) of the CGST Act 2017, in the hands of the company, under entry no. 6 of Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017. Thus, the value of the said services of the.
  5. directors defined in terms of section 149(6) of the Companies Act, 2013 or those directors who are not the employees of the said company; and (ii) leviability of GST on remuneration paid by companies to the whole-time directors including managing director who are employees of the said company. 3
  6. In the present case, the applicant is the company and is located in the taxable territory and the Directors' remuneration is paid for the services supplied by the Director to the applicant company and hence the same is liable to tax under reverse charge basis under section 9(3) of the Central Goods and Services Tax Act, 2017;. 1.7 that therefore, going by the above decision one.

In a recent Rajasthan AAR it was stated that any kind of consideration paid to directors would be considered as director remuneration and would be charged to GST under RCM. Many people were worried after that AAR as no difference was shown in treatment between executive and non executive director. In the current AAR by Karnataka state Dt. 04.05.2020 there were various issues which were dealt. Notification 13/2017 - CT (R) dated 28-06-2017 vide entry No. 6 provides for levy of RCM on services provided by a director of the company or a body corporate to the said company or body corporate. Further, Schedule III of CGST Act, 2017 provides for certain transactions which are neither considered as supply of goods or supply of service RCM on services by a Director in GST is introduced via Notification no. 13/2017. Entry no. 6 of the said notification covers the services provided by a Director to the company in which he is a director. The said entry red as following. Sl. No. Category of Supply of Services CBIC clarifies on Leviability of GST on remuneration paid by companies to the independent directors or those directors who are not the employee of the said company and Leviability of GST on remuneration paid by companies to the directors, who are also an employee of the said company Vide Circular No: 140/10/2020 - GST Dated 10th June, 2020

Sections and Notifications for Tax Applicability. Under section 9(3) of CGST Act & section 5(3) of IGST Act, the government has the authority to notify the levy of GST on RCM basis on goods and services.. According to the government notification through entry no. 6 of Notification No. 13/2017- Central Tax (Rate) dated 28th June 2017 & entry no. 7 of Notification No. 10/2017- Integrated Tax. But under reverse charge mechanism (RCM), liability to pay tax moves from supplier to recipient. As per entry 6 of notification No. 13/2017 Central Tax(rate) dated 28.06.2017 issued under section 9(3) of the CGST act 2017, the remuneration paid to the directors by the company will attract GST under the reverse charge mechanism GST on Director Remuneration: Analysis of Issue and How to Handle It. Recently Rajasthan Authority of Advance Ruling in case of Clay Craft India Pvt Ltd has given ruling that, GST is payable under RCM, on Salary paid to director. [ Advance Ruling No RAJ /AAR/2019-20/33 dated 20th Feb 2020]

Is RCM applicable on Directors remuneration (Other than Whole time) Reply. Yes, it is covered u/s 9(3) of CGST Act, 2017, so RCM is applicable on service supplied by directors to a company. if the director is working as full time director then it will be relation of employer and employee and no GST will be applicable While Serial No 6 of Notification no 13/2017-CGST (Rate) dated 28 June 2017 states that remuneration payable to a director is liable to GST under reverse charge mechanism, Entry no. 1 of Schedule III to the CGST Act, 2017 provides that services rendered by an employee to the employer in the course of employment is outside the purview of GST Common understanding of GST applicability under RCM on Director's Remuneration: Services supplied by the director in the capacity of an employee - If there is an employer-employee relationship between the director and company then the company would not be liable to pay GST under RCM on the remuneration paid to the director as this activity or transaction gets covered under clause 1 of.

GST RCM on Director's Remuneratio

  1. Crux Analysis of GST Liability on Directors Remuneration The Background on which the whole discussion of RCM Liability on Directors Remuneration is connected with the Notification 13/2017 CTR dated 28.06.2017 called as the RCM notified services list. In this list as per the entry number 6 of this notification services supplied by a Director of a company or a body corporate to the said company.
  2. The question which was raised in AAR was whether GST is payable under the Reverse Charge Mechanism (RCM) on the salary paid to the director of the company who is paid a salary as per contract. The Hon'ble AAR ruled that GST is applicable to the director's remuneration under RCM merely based on the reasoning that the director is not an.
  3. Entry no. 6 of notification no. 13/2019 covers the services by a director. Download full list of supplies covered in RCM.The exact text of the notification is here: Supply covered: Services supplied by a director of a company or a body corporate to the said company or the body corporate. Supplier covered: A director of a company or a body corporat
  4. The Rajasthan Authority of Advance Ruling (AAR) ruled the remuneration paid to the directors are liable for the Reverse Charge Mechanism (RCM) under Goods and Service Tax (GST).. In an application filed before the Rajasthan bench of the Authority of Advance Ruling (AAR), Clay Craft India Pvt Ltd. had sought clarification on the issue whether salaries paid to directors would attract Goods and.

The applicant desires to know whether the GST on Director Remuneration shall be payable by the Company under RCM as per Notification Notification 13/2017 Central Tax Rate. Question raised by the Applicant. Whether the GST is payable under RCM on Salary paid to Director of the Company as per contract The issue relating to levy of tax on remuneration paid to directors has been a matter of debate since August 07, 2012 when reverse charge mechanism ('RCM') was first introduced under Service Tax laws vide Notification No. 45/2012-ST dated August 07, 2012 Concerning the GST Council Notification No. 13/2017- Central Tax (Rate) dated 28th June 2017 & Entry No. 7 of Notification No. 10/2017- Integrated Tax (Rate) dated 28th June, 2017, remuneration paid if any to any director of any company for the services discharged by him/her to the company shall be liable to be charged under GST on a reverse. Hence, GST applies to remuneration paid to Independent Directors. RCM is applicable, and therefore the company, which is the recipient of services, is liable to pay GST at 18% on the total amount of director's remuneration CBEC has issued Circular 140 dated 10th June 2020 to give clarification on RCM on director Remuneration. The issues was very much puzzled after several contrary advance rulings by various advance ruling authorities. Now the issue has been settled after issue of this circular

Applicability of RCM on Director Remuneration- Version

GST on Directors Remuneration - An Analysis MAY 18, 2020 By K V Srinivasamurthy I. RCM on consideration paid to both Executive and Non-Executive Directors in GST : - Notification 13/2017-Central Tax (Rate) dated 28.06.2017 issued under Section 9(3) of the Central Goods and Services Act, 2017 reads as below: Â Entry No directors would be considered as director remuneration and would be charged to GST under RCM. Many people were worried after that AAR as no difference was shown in treatment between executive and non executive director. In the current AAR by Karnataka state Dt. 04.05.2020 there were various issues which were dealt with which are as follows Levy of GST on Director's Remuneration. Consideration paid to directors is specifically recognised through notification issued under section 9(3). Based on the above observations, the AAR held that any consideration paid to directors shall be taxable on RCM basis Notably, the Circular is silent on other services (like renting of immovable property etc.) provided by Directors. In our view, RCM entry [Entry No. 6 of Notification No. 13/2017 - Central Tax (Rate) dated June 28, 2017] is wide enough to cover all services provided by a Director to Company within the purview of RCM Ruling of AAR set right by AAAR: The AAR noted that vide Circular No. 140/10/20-GST dated 10.06.2020 it has been clarified by CBIC that (i) remuneration paid by companies to the independent directors or those directors who are not employee of the said company is taxable in hands of the company, on reverse charge basis; and (ii) part of Director's remuneration which are declared as.

RCM on Director Services Reverse Charge Mechanism Yes GS

  1. In respect of the applicability of GST on director's remuneration, the Central Board of Indirect Taxes and Customs (In short, known as CBIC) has released the circular for clarification on the 10th of June, 2020. All the issues regarding this matter have got cleared in CGST circular no. 140/2020.. The supreme authority, i.e., directors', receives the compensation amount from the company for.
  2. Provisions related to applicability of RCM on Director's remuneration . Section 9(3) of the CGST Act, empowers Government to notify certain category of supplies on which GST would be payable on reverse charge basis by the recipient
  3. GST on Remuneration paid to Directors. RCM on services by Director in GST. It is quite controversial issue. Director remuneration, GST Director Remuneration.
  4. The recent article in the economic times reporting that the remuneration paid by the Company to its director would attract GST under reverse charge mechanism under RCM has created lot of confusion and unrest among the corporates, this article aims at giving an insight on this subject. The levy of GST is governed by Section 9 of the Central.
  5. Krishna (Fictional Character): Arjuna, the provision of Service tax & GST regarding Director's Remuneration is the same as both excludes the provision of service/supply by an employee to the employer in the course of or in relation to his employment. Further, the Notification of RCM on Director Remuneration is on the same principle under Service tax and GST

Applicability of RCM on Director Remuneratio

  1. If the Remuneration of the said director is subject to TDS under the section of 194J of IT Act, then the services provided by the said director are covered under entry 6 of notification No. 13/2017 - Central Tax (Rate) dated 28.06.2017 and liable for GST under RCM. Download the Notification: Circular No: 140/10/2020 dated 10th June 202
  2. Entry 6 of the Notification No. 13/2017- Central Tax Therefore clarification as to treatment of director remuneration was required whether it gets covered in Schedule III or tax has to be paid under Reverse Charge Mechanism (RCM) . Relevant post : RCM on Director Services
  3. In a recent Advance ruling by Rajasthan Authority for advance ruling it was decided that consideration paid to the directors by the applicant company will attract GST under reverse charge mechanism as it is covered under entry no. 6 of Notification 13/2017 Central Tax (rate) dated 28.06.2017 issued under section 9(3) of CGST act, 2017.. The above advance ruling was sought in case of M/s Clay.
  4. Remuneration to Directors, liable for RCM under GST: AAR [Read Order] It said that in the Central Tax (Rate) notification, it has been clearly stated that services supplied by a Director of a company will be considered as supply and hence directors cannot be called an employee

Know all about RCM applicability under GST on Directors Services Introduction Generally under GST provisions, the liability of pay tax rests on supplier. However, in certain cases the liability to pay GST to the government falls on the recipient. This is known as reverse charge mechanism which is covered under Notification No. 13/2017- Central Tax.. Hi, Can you please tell me <Remuneration to director attracts GST under RCM>.. Is it applicable to LLP / LLP directors ( Designated partners.) ? Hi- LLP setup in January 2017. It has 3 directors registered in MCA . There is no employee in LLP.All 3 directors works for LLP Whether remuneration paid to the directors for services provided by them to the company should be liable to Notification No. 13/ 2017- Central Tax (Rate) dated 28 June 2017. As per this under RCM on salary paid to its directors

The Central Board of Indirect Taxes and Customs (CBIC) on Wednesday clarified that remuneration to directors — whatever name they are referred to as (independent directors or whole time directors) — would attract goods and services tax (GST) in case they are not employees of the concerned companies.GST will be imposed on them on a reverse charge mechanism (RCM) online portal for tax news, update, judgment, article, circular, income tax, gst, notification Simplifying the tax and tax laws is the main motto of the team tax talk, solving This is an online news portal for tax news, updates, articles, judgments, Circulars, Notification and orders with regards to Indian Taxation Laws

No GST Under RCM On Directors Remuneration - Facts & Argument

Is GST payable under RCM on a director's remuneration or

Issue Involved: Whether remuneration paid to the Directors by the appellant is chargeable to service tax and the assessee is required to discharge service tax under reverse charge mechanism in accordance with Notification No. 45/2012-ST, dated August 07, 2012 and Notification No. 46/2012-ST, dated August 07, 2012 Directors remuneration to attract GST. download. 09-Apr-2020. Recently, the Rajasthan Advance Ruling Authority (AAR) in the case of M/s Clay Craft India Private Limited [2020 (4) TMI 228] has held that remuneration paid to Directors would attract Goods and Services Tax (GST). The issues for consideration before the AAR were The June 2017 circular deals with exigibility of remuneration paid to non-employee directors for services like attending board meetings, etc., Arvind Baheti, executive director at law firm Khaitan & Co., said. It's for the services of such non-employee directors that a company becomes liable to pay GST on a reverse-charge basis, he said

Applicability of RCM on Director Remuneration: - ATMS & C

It is a part of schedule III. No GST liability. But if the TDS is deducted in 194J, It is covered under RCM. Following is the text of circular to clarify GST on Directors Remuneration. Circular No: 140/10/2020 - GST. New Delhi, dated the 10th June 2020. Subject: Clarification in respect of levy of GST on the Director's remuneration - Reg Whether the situation would differ in case the Director is also a part time Director in another company. Deciding the issue, the AAR held that the consideration paid to the Directors by the company will attract GST under RCM as it is covered under Entry 6 of Notification No 13/2017 - Central Tax (Rate) dated 28 June 2017 (RCM Notification) ), it was ruled that the directors are not the employees of the company, hence the services provided by the Directors to the company are not covered under Clause (1) of the Schedule III to the CGST Act 2017, therefore making the said services taxable under Reverse Charge Mechanism (RCM) [as per Notification No. 13/2017 - CT (R) dt. 28th June.

Applicability of RCM on Director Remuneration -Version

The Rajasthan Appellate authority of Advance Ruling (AAAR) ruled that the Director's remuneration declared as Salaries and subjected to TDS are not taxable.. The appellant, M/s. Clay Craft (India) Pvt. Ltd. is engaged in the manufacture of bone China Crockery, Transfer Sheet Decalcomania, other Utensils Item and Moulds and Die falling under chapter heading No. 69111011, 49081000, 84801000. April 10, 2020. gstindiaguide. Recently, an Advance Ruling had rule that GST would be payable under reverse charge on the remuneration paid to directors. The company, applicant said that directors were employees of the company for which they were compensated by way of a regular salary and other allowances. The company further argues that TDS.

RCM on renting of motor vehicles - COINSIGHT

Introduction. Under the current GST Law, remuneration given to a Director (by whatever name given) is a taxable service chargeable under Reverse Charge Mechanism ('RCM') for levy of GST 1.. On the other hand, an employee performing his functions under the contract of employment is not a taxable service exigible to GST 2.. The dispute arises when a director is an employee of the company and. Therefore, remuneration paid to director is liable to tax under Reverse Charge Mechanism (RCM) as per Entry No. 6 of Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017 b) Rajasthan AAR in the case of M/s Clay Craft India Pvt. Ltd. - 2020-TIOL-64-AAR-GST (Clay Craft) : ALSO READ: CBIC has issued 13 GST Notifications on 29th Jan,2019 which is effective from 01st Feb,2019. 5.2 It is also pertinent to note that similar identification (to that in Para 5.1 above) and treatment of the Director‟s remuneration is also present in the Income Tax Act, 1961 wherein the salaries paid to directors are subject to Tax. Companies will have to pay GST on the remuneration they dole out to directors, the Authority for Advance Ruling (AAR) has said. In an application filed before the Rajasthan bench of the AAR, Clay Craft India Pvt Ltd had sought clarification on whether salaries paid to directors would attract Goods and Services Tax GST on Director's Remuneration. Introduction: This article discusses in detail about GST on Services of director i.e. sitting fees, commission etc. The government has power u/s 9 (3) of CGST Act & u/s 5 (3) of IGST Act, to notify the levy of GST on RCM basis on goods or services

GST on Director's Remuneration: The Conundrum* Goods and Services Tax (GST) is an indirect tax levied on the supply of goods and services. GST Law in India is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. Is GST levied on Director's Remuneration is a question which is discussed in detail over here GST on Directors Remuneration: In the GST Act, Government had notified that Services provided by Director of a company to the. company is covered under reverse charge services notified on 28th of June, 2017. The extract notification is as follows: SI. No. Category of Supply of Services. Supplier of Service Controversy in relation to payment of GST on remuneration to a director of a company under reverse charge has erupted recently primarily because of two Advance Authority Rulings 1) In Clay Craft India Pvt. Ltd. 1 and 2) In Alcon Consultancy Engineering Pvt. Ltd. 2 Dust has also gathered on account of the decision of Hon'ble Kolkata Tribunal in case of Brahm Alloy Limited 3 holding that GST. RCM on Director Services RCM on services of Directors Section 7 of the CGST Act provides an inclusive definition of supply that includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed t

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Remuneration to director attracts GST under RC

salary/remuneration paid by it to its directors is liable to the GST under RCM2. Applicant's contentions The applicant is paying the GST under RCM on commission paid to its directors as such the 1 M/s Clay Craft India Pvt. Ltd. 2 Notification No. 13/2017 - Central Tax (Rate) dated 28 June 2017 amount pertains to service provided by them in. In recent Ruling by the Hon'ble Rajasthan Authority for Advance Ruling (AAR) that the remuneration paid by the Company to its director would attract GST under Reverse Charge Mechanism (RCM) has created a lot of confusion among the Companies and Body Corporate. So, let's have a brief understanding of it In the application filed Before the.

No GST under RCM on salary to executive directors

GST on Director's Remuneration April 18, 2020 [2020] 116 taxmann.com 182 (Article) S h u c h i S e t h i CA Recently, in an order passed by AAR, Rajasthan on 05-02-2020, in case of M/s Clay Craft India Pvt. Ltd. it has been held that GST under RCM is applicable on consideration pa id to Director of the company. Remuneration to director attracts GST under RCM. Hi- LLP setup in January 2017. It has 3 directors registered in MCA . There is no employee in LLP. All 3 directors works for LLP. They don't get salary. At year end they get only share of LLP profits. They do not pay any GST on it Director Remuneration - Taxability under GST and allied Controversy Rajasthan Authority for Advance Rulings (AAR) issued a ruling vide order no. RAJ/AAR/2019- 20/33 dated 20.02.2020 wherein they deliberated on 2 questions raised by the petitioner Not only the notification but also the said circular has also emphasized the words Director's remuneration and it is clear that the circular covers the aspects of remuneration paid to director, in his capacity as a Director. This aspect also supports the view that services provided in capacity of Director will only be covered under RCM

GST on Director's Remuneration - A Critical Analysi

The Central Board of Indirect Taxes and Customs (CBIC) vide Circular No: 140/10/2020 - GST clarified that remuneration to directors — whatever name they are referred to as (independent directors or whole time directors) - would attract goods and services tax (GST) in case they are not employees of the concerned companies, GST will be imposed on them on a reverse charge mechanism (RCM) The Central Board of Indirect Taxes and Customs (CBIC) in its notification dated June 10, 2020, had released a clarification on the ongoing confusion about the applicability of GST on the remuneration of directors under Schedule III of the Central Goods and Services Tax Act (CGST Act), 2017, the scope of entry under the heading of services by. yes, rcm is applicable on freight services, advocate fees and director sitting fees after 13.10.2017 but other than services not applicable under gst regime till 31.03.2018 as per cbec notification no.38/20117 issued by gst council

Directors Receiving Remuneration Are Employees Under The ESI Act, 1948. The Hon'ble Apex Court in the case of Employee's State Insurance Corporation V. Venus Alloy Pvt. Ltd.1 on 5th February, 2019 held that Directors of Company, who are receive remuneration, shall come within the purview of employee under Section 2 (9) of the Employee's State. 1. Remuneration paid to whole time/executive/managing director in the capacity of employee is not taxable under GST. 2. Sitting fees/ Commission paid in the capacity of director (independent directors, whole time director, executive director, managing director) is be liable to GST under RCM. at June 12, 2020 Services provided by Director of a company to the company is covered under reverse charge services notified on 28th of June, 2017 but As per sec 7(2) of IGST Act Supply EXCLUDES services supplied by an employee to the employer in the course of or. commission paid to wholetime directors fall within the ambit of Services supplied by a Director of a company or a body corporate to the said company or the body corporate under Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017. Accordingly, the company shall pay remit GST on such consideration on reverse charge basis.

JOE PROMOTED TO DIRECTOR - HEDLEY PLANNING

RCM on services by a Director in GST - ConsultEas

Reverse Charge Mechanism (RCM) Under GST- 20 Toughest FAQs Answered. Reverse Charge Mechanism under GST is a mechanism under which the usual cycle of tax payment is reversed. In the normal system, the recipient of goods will pay the value of the goods & relevant taxes on it to the supplier who then pays the GST to the Government. Under Reverse. SL. No. 6 of the Table annexed to notification No. 13/2017-Central Tax (Rate) dated 28.06.2017, the recipient of the said service i.e. the Company, is liable to discharge the applicable GST on it on reverse charge basis. Leviability of GST on remuneration paid by the company to the directors who are working as an employee in the company The Hon'ble AAR in the present case has held that the salary paid by the Applicant to its Directors is liable to GST under reverse charge mechanism (RCM) as per Section 9 (3) of the CGST Act read with Sr. No. 6 of the Notification 13/2017-Central Tax (Rate) dated 28 June 2017. In the present ruling, the Applicant has clearly mentioned in his. Remuneration paid to directors to attract GST, says AAR; notification clearly states that services supplied by a Director of a company will be considered as supply and hence directors cannot be called an employee. rendered by the Director to the company for which consideration is paid to them in any head is liable to pay GST under RCM. Companies will have to pay GST under RCM on the remuneration they give to directors, the Authority for Advance Ruling (AAR) has said. In an application filed before the Rajasthan bench of the AAR, Clay Craft India Pvt Ltd had sought clarification on whether salaries paid to directors would attract Goods and Services Tax

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The Authority for Advance Ruling, Karnataka and Rajasthan, have recently issued their ruling on applicability of GST on remuneration paid to directors. For those interested, the relevant ruling references are -. AAR Karnataka - Alcon Consulting Engineers (India) Pvt. Ltd. [AR No. KAR ADRG 83/2019] The AAR has, in both cases held that the. The directors are the supplier of services and applicant is the recipient of the Services. Hence consideration paid under any head to directors is against supply of Service and not covered under Schedule III. Hence remuneration paid to the directors is liable to GST under reverse Charge under the both questions above 5.2 It is also pertinent to note that similar identification (to that in Para 5.1 above) and treatment of the Director‟s remuneration is also present in the Income Tax Act, 1961 wherein the salaries paid to directors are subject to Tax Deducted at Source ('TDS') under Section 192 of the Income Tax Act, 1961 ('IT Act') Recently in April 2020, Rajasthan Authority of Advance Ruling in case of Clay Craft India Private Ltd has given ruling that, GST is payable under RCM, on Salary paid to director under reverse charge vide entry no 6 of notification no 13/2017 Central Tax (rate) dated 28-06-2017 Rajasthan AAR: Remuneration Paid to Directors to attract GST on RCM Basis. Brief: Companies will have to pay GST on the remuneration they dole out to directors, the Authority for Advance Ruling (AAR) has said. In an application filed before the Rajasthan bench of the AAR, Clay Craft India Pvt. Ltd had sought clarification on whether salaries.