GST Circular No 140/2020

The remuneration paid to independent directors who are not employees of the company, is taxable in hands of the company, on reverse charge basis
But Director who is employee of the company
a) To whom Remuneration is paid as salary and TDS deducted in income tax as per section 192 (TDS on salary) GST is not applicable to the company
b) To whom Remuneration is paid as amount other than salaries and TDS deducted in income tax as per section 194 J (TDS on professional fees)Company will liable to discharge GST on reverse charge basis.