India: GST on remuneration paid to directors-employees

India: GST on remuneration paid to directors-employees

The Central Board of Indirect Taxes and Customs issued a circular clarifying when goods and services tax (GST) will not be levied on the portion of remuneration paid to directors when classified as salary in the company’s records.


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The circular distinguishes between directors who are employees and those who are not. The circular provides relief to companies that have directors that are also employees.

Read a June 2020 report [PDF 280 KB] prepared by the KPMG member firm in India

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