we are paying monthly remuneration ( salary ) to director. and not paying RCM on it.Due to under knowledge of employer - employee relation ship .As per schedule III ,clause 1.
But some advance ruling Authority says that it is liable for RCM.Becouse as per notification No.
13/28.06.17 (Central Tax Rate ) serial No.6 it is categories supply ,hence directors services to company not fall under employee - employer relationship.
Though AAR not binding to us , but view shall be under consideration.
What is precaution we shall take .
please quote your valuable words.
It is not a salary , it's a remuneration paid to directors which is coming under 18% in gst .
CAclubindia
