The schedule III of the CGST act has spelt out the activities which are neither supply of goods nor services. Such activities are not under the purview of GST. ‘Services by an employee to the employer in the course of his employment’ is one among them. This means – payments made to an employee by his/her employer as per the employment agreement will not attract GST. However, as per Circular No: 140/10/2020 – GST, certain payments made as remuneration to Directors of a Company can attract GST.
Source: mastersindia.co
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