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Is RCM applicable on Directors remuneration (Other than Whole time)

Is RCM applicable on Directors remuneration (Other than Whole time)

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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.

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