{"id":13057,"date":"2020-07-03T07:09:59","date_gmt":"2020-07-03T07:09:59","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=13057"},"modified":"2024-06-03T13:50:01","modified_gmt":"2024-06-03T08:20:01","slug":"applicability-of-gst-on-directors-remuneration","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/applicability-of-gst-on-directors-remuneration\/","title":{"rendered":"Applicability of GST on Director\u2019s Remuneration"},"content":{"rendered":"<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"padding: 10px;\"><strong>Table of Content<\/strong><\/p>\n<ul>\n<li><a href=\"#independent\">GST on remuneration paid by companies to the independent directors<\/a><\/li>\n<li><a href=\"#whole-time\">GST on remuneration paid by companies to the whole-time directors<\/a><\/li>\n<li><a href=\"#differentiate\">Differentiate between whole time director and Independent director<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Director of any company is divided into two different categories the first one is directors who receives salary and directors who are eligible to get remuneration instead of salary. The salary received by the in lieu of services provided by them to the company is subjected to<a href=\"https:\/\/www.cagmc.com\/tds-returns\/\"> TDS (Tax Deducted at Source)<\/a> under Section 192 of the Income Tax Act and are not taxable under Goods and services because it forms relationship of employer and employee and hence chargeable as salary in the hands of director under Income tax Act.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" id=\"independent\" class=\"wp-image-15136 size-full aligncenter\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Applicability-of-GST-on-Directors-Remuneration-1.png\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Applicability-of-GST-on-Directors-Remuneration-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Applicability-of-GST-on-Directors-Remuneration-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Applicability-of-GST-on-Directors-Remuneration-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Applicability-of-GST-on-Directors-Remuneration-1-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Applicability-of-GST-on-Directors-Remuneration-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Applicability-of-GST-on-Directors-Remuneration-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Applicability-of-GST-on-Directors-Remuneration-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\"><strong>GST on remuneration paid by companies to the independent directors<\/strong><\/h3>\n<p style=\"text-align: justify;\">Independent director means that the person should not be the employee or proprietor or partner of the said company. Therefore, the remuneration paid to such directors who are not the employees or proprietor or partner of the said company, the services provided by them to the Company, in lieu of remuneration, are clearly outside the scope of <a href=\"https:\/\/taxguru.in\/goods-and-service-tax\/nuances-of-schedule-iii-transactions-of-cgst-act-which-not-treated-supply.html\" target=\"_blank\" rel=\"noopener\">Schedule Ill of the CGST Act<\/a> and are therefore taxable. Schedule III of CGST Act specifies the list of activities excluded from GST in India. Consideration given to the director who is working in the capacity of employee is in the list of activities excluded from Goods and Services Tax. Hence the remuneration paid to Independent director is chargeable to GST.<\/p>\n<p id=\"whole-time\" style=\"text-align: justify;\">The remuneration paid to the Independent directors (not employee) in lieu of services provided by them is chargeable to tax under Goods and Services Act under section 9(3) reverse charge mechanism of CGST Act. Reverse charge mechanism means the GST on the payment made will have to deduct by the company. The payment made by company will be chargeable to GST @ of 18%.<\/p>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\"><strong>GST on remuneration paid by companies to the whole-time directors<\/strong><\/h3>\n<p style=\"text-align: justify;\">Any services provided by the director in the employer-employee relationship are not chargeable to tax under GST and will be taxable in the head of salary under Income Tax Act. The whole time director including managing director establishes employer employee relationship with the company covered under schedule III of CGST Act. Schedule III of CGST Act specifies the list of activities excluded from GST in India. Hence the remuneration receives by the whole time director including managing director is not chargeable to GST<\/p>\n<p style=\"text-align: justify;\">Part of Director\u2019s remuneration which declared as `Salaries\u2019 in the books of a company and subjected to TDS under Section 192 of the Income Tax Act, are not taxable being consideration for services provided by the director under Goods and Services Tax.<\/p>\n<p style=\"text-align: justify;\">The Part of Director\u2019s remuneration which is declared separately other than \u201csalaries\u201f in the Company\u2019s accounts and subjected to TDS under Section 194J of the IT Act as Fees for professional or Technical Services shall be treated as consideration for providing services which are outside the scope of Schedule III of the CGST Act.<\/p>\n<p>Given below table will help you in understanding the provision:<\/p>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 10px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Director<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Whole time Directors (Employee)<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Non-executive or Independent Directors<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>GST Applicable <\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Not Applicable<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Taxable and payable under reverse charge<\/td>\n<\/tr>\n<tr id=\"differentiate\">\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Rate<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Taxable under head salary<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">18% GST<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>TDS<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">TDS under section 192 or 194J<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Not Applicable<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Differentiate between whole time director and Independent director<\/strong><\/h3>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 10px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Whole time Directors<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Independent Directors<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Managing director or whole-time directors or executive directors are the employees of the company if they get salary and allowances from in the capacity of employer employee relationship from such company.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Independent or non-executive or nominee directors are not the employees of the company and as such director don\u2019t get salary but remunerated in other forms such as sitting fees, commission etc.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Table of Content GST on remuneration paid by companies to the independent directors GST on remuneration paid by companies to [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15136,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[71],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Applicability of GST on Director\u2019s Remuneration -CAGMC Jaipur<\/title>\n<meta name=\"description\" content=\"Step by Step Guide Applicability of GST on Director\u2019s Remuneration, Differentiate between whole time director and Independent director.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cagmc.com\/blog\/applicability-of-gst-on-directors-remuneration\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Applicability of GST on Director\u2019s Remuneration -CAGMC Jaipur\" \/>\n<meta property=\"og:description\" content=\"Step by Step Guide Applicability of GST on Director\u2019s Remuneration, Differentiate between whole time director and Independent director.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cagmc.com\/blog\/applicability-of-gst-on-directors-remuneration\/\" \/>\n<meta property=\"og:site_name\" content=\"Goyal Mangal &amp; 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