AAR: Directors not 'company employees', salary/remuneration paid to them taxable under 'reverse-charge'

AAR holds that Remuneration/salary paid to Directors (including a part-time Director) is taxable under reverse charge mechanism (RCM) vide Notification No. 13/2017-Central Tax dated June 28, 2017; Rejects applicant’s submission that director is in employment of the company and his services are excluded from provisions of CGST Act, 2017 under Sr. No. 1 of Schedule III of CGST Act; Observes that there are 6 directors in the company, all working at different level of managemen...