{"id":2185,"date":"2019-10-14T11:41:40","date_gmt":"2019-10-14T06:11:40","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2185"},"modified":"2019-10-14T11:41:40","modified_gmt":"2019-10-14T06:11:40","slug":"gst-on-services-by-director-of-the-company-to-the-said-company","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/gst-on-services-by-director-of-the-company-to-the-said-company\/","title":{"rendered":"GST On Services by\u00a0Director of the Company to\u00a0 the said Company"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/gst-on-services-by-director-of-the-company-to-the-said-company\/#Legal_provisions_on_Directors_Services\" title=\"Legal provisions on Director\u2019s Services:-\">Legal provisions on Director\u2019s Services:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/gst-on-services-by-director-of-the-company-to-the-said-company\/#Services_or_Goods_Definition\" title=\"Services or Goods Definition:-\">Services or Goods Definition:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/gst-on-services-by-director-of-the-company-to-the-said-company\/#Person_liable_to_pay_GST\" title=\"Person liable to pay GST\">Person liable to pay GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/gst-on-services-by-director-of-the-company-to-the-said-company\/#What_is_Major_directors_Service\" title=\"What is \u00a0 Major director\u2019s Service:-\">What is \u00a0 Major director\u2019s Service:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/gst-on-services-by-director-of-the-company-to-the-said-company\/#What_all_services_of_the_director_would_be_covered_under-provision\" title=\"What all services of the director would be covered under-provision?\">What all services of the director would be covered under-provision?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/gst-on-services-by-director-of-the-company-to-the-said-company\/#GST_registration_Liability\" title=\"GST registration Liability:-\">GST registration Liability:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/gst-on-services-by-director-of-the-company-to-the-said-company\/#Place_of_supply\" title=\"Place of supply\">Place of supply<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/gst-on-services-by-director-of-the-company-to-the-said-company\/#Quick_View_on_Directors_Services\" title=\"Quick View on Director\u2019s Services:-\">Quick View on Director\u2019s Services:-<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/gst-on-services-by-director-of-the-company-to-the-said-company\/#GST_on_remuneration_if_the_director_is_an_employee\" title=\"GST on remuneration if the director is an employee\">GST on remuneration if the director is an employee<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Legal_provisions_on_Directors_Services\"><\/span><b>Legal provisions on Director\u2019s Services:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The government has legislative power u\/s 9(3) of CGST Act &amp; u\/s 5(3) of IGST Act, to notify the levy of GST on notified\u00a0 RCM basis on goods or services<\/span><b>.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2193 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GST-On-Services-by-Director-of-the-Company.png\" alt=\"GST On Services by Director of the Company\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GST-On-Services-by-Director-of-the-Company.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GST-On-Services-by-Director-of-the-Company-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GST-On-Services-by-Director-of-the-Company-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Services_or_Goods_Definition\"><\/span><b>Services or Goods Definition:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Under the act service definition has been defined i.e, <\/span>\u201cservices\u201d<span style=\"font-weight: 400;\"> means anything other than goods, money, and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination\u00a0<\/span>for which a separate consideration is charged<span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Person_liable_to_pay_GST\"><\/span><b>Person liable to pay GST<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Under the GST Law provisions, provisions related to the applicability of<a href=\"https:\/\/aktassociates.com\/blog\/reverse-charge-mechanism-rcm-gst\/\"> reverse charge(RCM)<\/a> are governed under Section 9(3) and Section 9(4) of the CGST Act.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accordingly, there are two cases in which the RCM is applicable as per the relevant provisions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supplies notified by Government u\/s 9(3)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Taxable Supplies by an unregistered person to the registered person u\/s 9(4)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As the director\u2019s services are covered under section 9(3),\u00a0<\/span>the liability to pay tax is on the recipient company<span style=\"font-weight: 400;\"> despite the fact the turnover from the director\u2019s services exceeds Rs. 20L or 10L.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_Major_directors_Service\"><\/span><b>What is \u00a0 Major director\u2019s Service:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Services of director i.e. sitting fees, commission, Remuneration to the company on which the tax would be payable on reverse charge.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_all_services_of_the_director_would_be_covered_under-provision\"><\/span><b>What all services of the director would be covered under-provision?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The word services have to be taken from the definition so provided u\/s 2(102) of the <a href=\"https:\/\/aktassociates.com\/blog\/gst-types-igst-cgst-sgst-utgst\/\">CGST<\/a> Act which includes any activity other than goods, money, and securities for which separate consideration is charged. However,\u00a0 when such services are provided on the capacity of director then almost in all the cases RCM will be applicable.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST_registration_Liability\"><\/span><b>GST registration Liability:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Government has notified that the persons who are exclusively\u00a0 engaged in making supplies of taxable goods or services or both, then the\u00a0 total tax on which tax is liable to be paid on (RCM)reverse charge basis by the recipient of such goods or services or both <\/span>as the category of persons exempted from obtaining registration under the aforesaid Act.<\/p>\n<p><span style=\"font-weight: 400;\">Further, as per section 24(iii) of the CGST Act, a person who is required to pay tax under RCM exclusively, then they are required to be registered mandatorily irrespective of its turnover.<\/span><\/p>\n<p><strong>In view of the above, it may be construed that:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The company\u2019s Director is exempted from taking <a href=\"https:\/\/aktassociates.com\/blog\/gst-threshold-limit-registration\/\">GST registration<\/a> subject to the conditions that they providing only such services on which Tax is to be paid on RCM basis by the recipient of such services.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">However, the company is required to pay tax on the RCM basis,then it has to get registered compulsorily irrespective of its turnover size.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Place_of_supply\"><\/span><b>Place of supply<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Section 12(2)(a) of the IGST Act determines the <\/span>place of supply<span style=\"font-weight: 400;\"> as the location of the person where the services are received.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A director services on the board of the company. Therefore, it can be said that the place where directors\u2019 services are being consumed is the place where the board of the company is situated<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/aktassociates.com\/business-registrations\/tax-registration\/online-gst-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2070 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1.png\" alt=\"gst registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quick_View_on_Directors_Services\"><\/span><b>Quick View on Director\u2019s Services:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"GST_on_remuneration_if_the_director_is_an_employee\"><\/span><b>GST on remuneration if the director is an employee<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Remuneration paid to directors who are whole-time directors or employee of the company is outside the purview of service tax \/ GST as services provided by the employee to the employer in the course of employment were not taxable\u00a0<\/span><\/p>\n<ul>\n<li><b>GST on services by non-employee director: Whether all services liable to reverse charge?<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In the case of directors who are not employees, the services provided by the director to the company are liable under RCM. Here lies the real twist. Whether all services supplied by the director are liable to reverse charge or whether services supplied in the capacity of a director are liable to reverse charge is not clear.\u00a0 If we read all serial numbers of the notification 13\/2017, we find that in all entries except serial numbers 6, 7 and 8, the specific service supplied by the supplier is mentioned. However, in serial numbers 6, 7 &amp; 8 it only mentions services supplied by the director\/insurance agent\/recovery agent. It does not specify a particular type of service. Therefore, the plain language employed in these entries suggests that any services or all services supplied by the director are liable under reverse charge. It can be argued that if the lawmakers wanted only the services as director to be covered under RCM, they might have said \u201cservices supplied by a person as a director to the company\u2026.\u201d instead of \u201cservices supplied by the director of a company<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legal provisions on Director\u2019s Services:- The government has legislative power u\/s 9(3) of CGST Act &amp; u\/s 5(3) of IGST &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"GST On Services by\u00a0Director of the Company to\u00a0 the said Company\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/gst-on-services-by-director-of-the-company-to-the-said-company\/#more-2185\">Read more<span class=\"screen-reader-text\">GST On Services by\u00a0Director of the Company to\u00a0 the said Company<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2189,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST on Services by\u00a0Director of the company to\u00a0 the said Company<\/title>\n<meta name=\"description\" content=\"What are Director\u2019s services , whether they will be charged on RCM basis, either ITC can be claimed, ON whom Gst registration Liability will be raised\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/gst-on-services-by-director-of-the-company-to-the-said-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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