Recently, Advance Ruling Authority, Rajasthan, in case of Clay Craft India P Ltd. In re [2020] 116 taxmann.com 114 (AAR-Rajasthan), has held that GST is payable by company under reverse charge on remuneration paid to whole-time/executive directors also. In this article the author has expressed views on the impact of the above advance ruling and analysed other related judgements.
Source: taxmann.com
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