Case LawRAJ/AAR/2019-20/33
Clay Crafts India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- February 20, 2020
- Type:
- Advance Ruling
- Members:
- J P Meena, Hemant Jain
Subject
Consideration paid to the Directors of a company will attract GST under reverse charge mechanism
Reverse Charge Mechanism
Summary
(a) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Director of the company who is paid salary as per contract? The consideration paid to the Directors by the applicant company will attract GST under reverse charge mech…
Judgement
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisi…