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GST on Director's Fees, Goods and Services Tax - GST

Issue Id: - 116015
Dated: 14-2-2020
By:- Kaustubh Karandikar
GST on Director's Fees

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XYZ is a Director in PQR Ltd. Chennai (Not on pay roll) as well as ABC, Mumbai (On pay roll) having a common parent company EFG in Japan. The Directors sitting fees including other incidental expenses for attending meetings at PQR, Chennai are paid by EFG in foreign currency but to ABC, Mumbai since XYZ is representing ABC while attending meetings of PQR. Is ABC, Mumbai liable to pay GST on it?

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Showing Replies 1 to 3 of 3 Records

1 Dated: 14-2-2020
By:- Ganeshan Kalyani

In my view, it is important to see the supplier of service and the receiver. PQR is the receiver in this example and accordingly it is liable to pay tax under RCM.


2 Dated: 21-2-2020
By:- sarojni singh

We note that the provision of director services is not itself a taxable activity for GST purposes. This means that a professional director who personally provides director services should not be subject to GST on any fees received, no matter how many directorships the person accepts.


3 Dated: 22-2-2020
By:- KASTURI SETHI

Relevant FAQ

(16) Whether payment of sitting fees to directors covered in the provisions of reverse charge under director services.

Reply : Yes, it is covered. Please see S. No. 6 of Table to Notification No. 13/2017-Central Tax (Rate), dated 28-6-2017.


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