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The consideration paid to the Directors will attract GST under reverse charge mechanism as it is covered under entry No. 6 of Notification No. 13/2017 Central Tax (Rate) dated 28.06.2017 issued under Section 9(3) of the CGST Act, 2017

Levy of GST — In the instant case, following are the question on which advance ruling is sought— (a) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Director of the company who is paid salary as per contract. (b) Whether the situation would change from (a) above if the Director also is a part time Director in other company also. Held that— The consideration paid to the Directors by the applicant company will attract GST under reverse charge mechanism as it is covered under entry No. 6 of Notification No. 13/2017 Central Tax (Rate) dated 28.06.2017 issued under Section 9(3) of the CGST Act, 2017. Situation will remain same asabove and will attract GST under reverse charge mechanism. — Clay Craft India Pvt. Ltd., In Re… [2020] 21 TAXLOK.COM 110 (AAR-Rajasthan)

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