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Whether GST is payable under Reverse Charge Mechanism (RCM) on the salary paid to Directors of the company who is paid salary as per employment contract

Authority for Advance Ruling —– GST on Director Remuneration -- The applicant is engaged in the manufacturing of Galvanized Transmission Line Tower parts falling under Chapter Heading No.73 of the First Schedule to the Tariff. The applicant submitted that their Board of Directors, consists of three directors. They are performing all the duties and responsibilities as required under the Company laws. These Directors are treated at par with any other employee of the company as far as their employment is concerned. The company is deducting TDS on their salary and PF laws are also applicable to their service. The applicant is already paying GST under reverse charge mechanism on the on any commission paid to Director. The applicant sought an advance ruling as to whether GST is payable under RCM, the salary paid to Directors of the company who is paid salary as per employment contract. The applicant submitted a letter dated 29.06.2020 addressed to this authority requesting to withdraw their application.
Held that:- The Hon’ble Authority for Advance Ruling held the applicant’s request to withdraw the application is considered.— Man Structurals (P) Ltd., In Re….. [2020] 26 TAXLOK.COM 084 (AAR-Rajasthan)

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