Section 9(3) Reverse Charge on Director
Legal Service Provided
by Director of a Company to the Company
located in Taxable Territory is covered in Reverse Charge
1)Normally it is applicable on Consultancy Charges, Professional Charges, Commission etc.
2)Charged by Director, rate applicable is 18%
However as per Recent Decision of GST Advance Ruling, it is also applicable on Salary
located in India