# RCM on Director's Services
## Entry 6 — Director Services
| Supplier | Service | Recipient |
|---|---|---|
| A director of a company / body corporate | Services supplied to the company / BC | Company / Body corporate located in TT |
## When is Director's Remuneration Taxable under GST?
### Case A — Director is NOT an Employee
- Covers independent directors or directors whose services do not fall under Schedule III.
- Remuneration is taxable under GST; the company pays under RCM.
### Case B — Director IS an Employee
Determine the nature of the relationship — 'contract OF service' (employment) vs 'contract FOR service' (independent professional).
| Treatment in books / TDS section | GST Treatment |
|---|---|
| Paid as salary, TDS deducted u/s 192 of Income-tax Act | Not taxable under GST — covered under Schedule III (employer-employee) |
| Paid separately as fees, TDS deducted u/s 194J (professional/technical fees) | Not covered under Sch III → Taxable under RCM in company's hands |
## Services in Personal Capacity
Services rendered by a director in his personal/private capacity (e.g., renting of his own immovable property to the company) are:
- NOT covered under the director-services RCM entry.
- Taxed under the normal provisions applicable to that supply (e.g., renting RCM under Entry 5AA/5AB if applicable).