Where the direct work as employees than not tax payable but where director providing his professional service to body corporate than it is fall under the head "RCM" as per section 9(3)of CGST act 2017
โThis ruling needs to be clarified by government, otherwise, lower authorities may take legally incorrect view creating havoc in the business community.โ
The Question still exists:
Whether all the services provided by the director shall be covered by the RCM provisions or RCM is only restricted to the services provided by a director in the capacity of a director?
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