Question 31: GST to be paid under reverse charge when Service provided or agreed to be provided by Director of the company. Kindly clear will this be applicable to all the directors or only independent directors.

Answer Notification 13/2017 Central Tax (Rate) vide S. No. 6 notifies that services supplied by a Director of a company or Body Corporate to the said company or body corporate is under reverse charge.
Law does not specify services of any particular director. Therefore reverse charge will be applicable on services of all directors. (reply dt. 05/15/2018)