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GST ON INCENTIVE PAID TO DIRECTOR, Goods and Services Tax - GST

Issue Id: - 113360
Dated: 31-1-2018
By:- knr varma
GST ON INCENTIVE PAID TO DIRECTOR

  • Contents

ABC COMPANY HAVING TWO DIRECTORS,ONE DIRECTOR MARKETING THEIR COMPANY(abc) PRODUCTS AND GETTING INCENTIVE YEARLY BASIS.

ABOVE CASE COMPANY HAS LIABLE TO PAY GST OR NOT ?

THANKS IN ADVANCE

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Posts / Replies

Showing Replies 1 to 13 of 13 Records

1 Dated: 31-1-2018
By:- Himansu Sekhar

If the Director is an employee, incentives carry the employer & employee relationship. No GST


2 Dated: 31-1-2018
By:- knr varma

DIRECTOR WORKING FOR COMPANY AS A MARKETING HEAD , BUT COMPANY PROVIDING INCENTIVE FOR DIRECTOR ONLY , COMPANY NOT PROVIDING INCENTIVE FOR STAFF ,


3 Dated: 31-1-2018
By:- Ganeshan Kalyani

GST is not applicable on the incentive amount paid to the whole time director. This is because there is employer employee relationship between the company and the director.


4 Dated: 1-2-2018
By:- KASTURI SETHI

Incentive paid to Director of the Company falls under the term, "Salary", hence there is no deviation from employer-employee relationship. Hence no GST applicable.I support the views of both experts.


5 Dated: 1-2-2018
By:- Alkesh Jani

Sir, I have a small confusion that when services provided by the Director to the Company, and is taxable, how employer and employee relation is established?


6 Dated: 1-2-2018
By:- Himansu Sekhar

please verify the Section under which the TDS is deducted. whether Sec. 192 or 194.


7 Dated: 1-2-2018
By:- Himansu Sekhar

Sect. 192 deals with salary payments.


8 Dated: 1-2-2018
By:- KASTURI SETHI

Sh.Himansu Ji,

Now you have cemented your view.


9 Dated: 1-2-2018
By:- Himansu Sekhar

thank you sir


10 Dated: 1-2-2018
By:- Alkesh Jani

Sir, thanks all for sharing such a good knowledge. So, if the Director is getting Remuneration and TDS is deducted under Section 194, then incentives is also to be add to service provided by the Director to the Company and if Salary is paid under Section 192 then it shall be treated as neither supply of good or service as stated in Schedule III of CGST Act, 2017. This is what I understood. Please correct me, if mistaken.

Thanks again to all


11 Dated: 2-2-2018
By:- MARIAPPAN GOVINDARAJAN

A brief discussion on the issue.


12 Dated: 2-2-2018
By:- Himansu Sekhar

An addition to my contentions even if the circular is issued during 2009. It may not be applied in the present context.

Circular No. 115/09/2009 – ST dated 31.7.2009


13 Dated: 2-2-2018
By:- Himansu Sekhar

the General Circular No. 24/2012 dated 9.8.2012 of Ministry of Corporate Affairs, Government of India may also be referred in this regard. It is available in the site.


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