Cir.No.140/10/2020 GST dt.10.6.20 It is clarified that the part ofDirector‟s remuneration which are declared as „Salaries‟ in the books of a company and subjected to TDS under Section 192 of the IT Act,are not taxable beingconsideration for services by an employee to the employer in the course of or in relationtohis employmentin terms of Schedule III of the CGST Act, 2017.5.4 It is further clarified that the part of employee Director‟s remuneration which is declared separately other than „salaries‟ in the Company‟s accounts and subjected to TDS under Section 194Jof the IT Actas Fees for professional or Technical Servicesshall be treated as consideration for providing services which are outside thescopeof Schedule III of the CGST Act, and is therefore, taxable. Further, in termsof notification No. 13/2017 –Central Tax (Rate) dated 28.06.2017, the recipient of the said services i.e. the Company, is liable to discharge the applicable GST on iton reverse charge basis.

Link