diff --git a/docs/rules/comment-directive.md b/docs/rules/comment-directive.md
index 7ff91450c..33ad1fa9d 100644
--- a/docs/rules/comment-directive.md
+++ b/docs/rules/comment-directive.md
@@ -9,7 +9,7 @@ description: support comment-directives in `<template>`
 
 - :gear: This rule is included in all of `"plugin:vue/base"`, `"plugin:vue/essential"`, `"plugin:vue/vue3-essential"`, `"plugin:vue/strongly-recommended"`, `"plugin:vue/vue3-strongly-recommended"`, `"plugin:vue/recommended"` and `"plugin:vue/vue3-recommended"`.
 
-Sole purpose of this rule is to provide `eslint-disable` functionality in `<template>`.
+Sole purpose of this rule is to provide `eslint-disable` functionality in the `<template>` and in the block level.
 It supports usage of the following comments:
 
 - `eslint-disable`
@@ -34,8 +34,55 @@ This rule sends all `eslint-disable`-like comments as errors to the post-process
 ```vue
 <template>
   <!-- eslint-disable-next-line vue/max-attributes-per-line -->
-  <div a="1" b="2" c="3" d="4">
-  </div>
+  <div a="1" b="2" c="3" d="4" />
+</template>
+```
+
+</eslint-code-block>
+
+The `eslint-disable`-like comments can be used in the `<template>` and in the block level.
+
+<eslint-code-block :rules="{'vue/comment-directive': ['error'], 'vue/max-attributes-per-line': ['error'], 'vue/component-tags-order': ['error'] }">
+
+```vue
+<template>
+  <!-- eslint-disable-next-line vue/max-attributes-per-line -->
+  <div a="1" b="2" c="3" d="4" />
+</template>
+
+<!-- eslint-disable-next-line vue/component-tags-order -->
+<script>
+</script>
+```
+
+</eslint-code-block>
+
+The `eslint-disable` comments has no effect after one block.
+
+<eslint-code-block :rules="{'vue/comment-directive': ['error'], 'vue/max-attributes-per-line': ['error'], 'vue/component-tags-order': ['error'] }">
+
+```vue
+<template>
+</template>
+
+<!-- eslint-disable vue/component-tags-order -->
+<style> /* <- Warning has been disabled. */
+</style>
+
+<script> /* <- Warning are not disabled. */
+</script>
+```
+
+</eslint-code-block>
+
+The `eslint-disable`-like comments can include descriptions to explain why the comment is necessary. The description must occur after the directive and is separated from the directive by two or more consecutive `-` characters. For example:
+
+<eslint-code-block :rules="{'vue/comment-directive': ['error'], 'vue/max-attributes-per-line': ['error']}">
+
+```vue
+<template>
+  <!-- eslint-disable-next-line vue/max-attributes-per-line -- Here's a description about why this disabling is necessary. -->
+  <div a="1" b="2" c="3" d="4" />
 </template>
 ```
 
diff --git a/docs/user-guide/README.md b/docs/user-guide/README.md
index 39d29477f..fc8e598e4 100644
--- a/docs/user-guide/README.md
+++ b/docs/user-guide/README.md
@@ -114,7 +114,7 @@ Vue.component('AsyncComponent', (resolve, reject) => {
 
 ### Disabling rules via `<!-- eslint-disable -->`
 
-You can use `<!-- eslint-disable -->`-like HTML comments in the `<template>` of `.vue` files to disable a certain rule temporarily.
+You can use `<!-- eslint-disable -->`-like HTML comments in the `<template>` and in the block level of `.vue` files to disable a certain rule temporarily.
 
 For example:
 
diff --git a/lib/rules/comment-directive.js b/lib/rules/comment-directive.js
index d5a1eeb86..2058190fc 100644
--- a/lib/rules/comment-directive.js
+++ b/lib/rules/comment-directive.js
@@ -12,6 +12,15 @@
 const COMMENT_DIRECTIVE_B = /^\s*(eslint-(?:en|dis)able)(?:\s+(\S|\S[\s\S]*\S))?\s*$/
 const COMMENT_DIRECTIVE_L = /^\s*(eslint-disable(?:-next)?-line)(?:\s+(\S|\S[\s\S]*\S))?\s*$/
 
+/**
+ * Remove the ignored part from a given directive comment and trim it.
+ * @param {string} value The comment text to strip.
+ * @returns {string} The stripped text.
+ */
+function stripDirectiveComment (value) {
+  return value.split(/\s-{2,}\s/u)[0].trim()
+}
+
 /**
  * Parse a given comment.
  * @param {RegExp} pattern The RegExp pattern to parse.
@@ -19,7 +28,7 @@ const COMMENT_DIRECTIVE_L = /^\s*(eslint-disable(?:-next)?-line)(?:\s+(\S|\S[\s\
  * @returns {({type:string,rules:string[]})|null} The parsing result.
  */
 function parse (pattern, comment) {
-  const match = pattern.exec(comment)
+  const match = pattern.exec(stripDirectiveComment(comment))
   if (match == null) {
     return null
   }
@@ -100,6 +109,28 @@ function processLine (context, comment) {
   }
 }
 
+/**
+ * Extracts the top-level elements in document fragment.
+ * @param {VDocumentFragment} documentFragment The document fragment.
+ * @returns {VElement[]} The top-level elements
+ */
+function extractTopLevelHTMLElements (documentFragment) {
+  return documentFragment.children.filter(e => e.type === 'VElement')
+}
+/**
+ * Extracts the top-level comments in document fragment.
+ * @param {VDocumentFragment} documentFragment The document fragment.
+ * @returns {Token[]} The top-level comments
+ */
+function extractTopLevelDocumentFragmentComments (documentFragment) {
+  const elements = extractTopLevelHTMLElements(documentFragment)
+
+  return documentFragment.comments.filter(comment =>
+    elements.every(element =>
+      comment.range[1] <= element.range[0] || element.range[1] <= comment.range[0]
+    ))
+}
+
 // -----------------------------------------------------------------------------
 // Rule Definition
 // -----------------------------------------------------------------------------
@@ -116,24 +147,40 @@ module.exports = {
   },
 
   create (context) {
+    const documentFragment = context.parserServices.getDocumentFragment && context.parserServices.getDocumentFragment()
+
     return {
       Program (node) {
-        if (!node.templateBody) {
-          return
-        }
+        if (node.templateBody) {
+          // Send directives to the post-process.
+          for (const comment of node.templateBody.comments) {
+            processBlock(context, comment)
+            processLine(context, comment)
+          }
 
-        // Send directives to the post-process.
-        for (const comment of node.templateBody.comments) {
-          processBlock(context, comment)
-          processLine(context, comment)
+          // Send a clear mark to the post-process.
+          context.report({
+            loc: node.templateBody.loc.end,
+            message: 'clear'
+          })
         }
+        if (documentFragment) {
+          // Send directives to the post-process.
+          for (const comment of extractTopLevelDocumentFragmentComments(documentFragment)) {
+            processBlock(context, comment)
+            processLine(context, comment)
+          }
 
-        // Send a clear mark to the post-process.
-        context.report({
-          loc: node.templateBody.loc.end,
-          message: 'clear'
-        })
+          // Send a clear mark to the post-process.
+          for (const element of extractTopLevelHTMLElements(documentFragment)) {
+            context.report({
+              loc: element.loc.end,
+              message: 'clear'
+            })
+          }
+        }
       }
     }
   }
 }
+
diff --git a/package.json b/package.json
index 5a703782e..2f16f5d3f 100644
--- a/package.json
+++ b/package.json
@@ -53,7 +53,7 @@
     "eslint-utils": "^2.0.0",
     "natural-compare": "^1.4.0",
     "semver": "^7.3.2",
-    "vue-eslint-parser": "^7.0.0"
+    "vue-eslint-parser": "^7.1.0"
   },
   "devDependencies": {
     "@types/node": "^13.13.5",
diff --git a/tests/lib/rules/comment-directive.js b/tests/lib/rules/comment-directive.js
index 346c6691a..d87e742c0 100644
--- a/tests/lib/rules/comment-directive.js
+++ b/tests/lib/rules/comment-directive.js
@@ -226,4 +226,130 @@ describe('comment-directive', () => {
       assert.deepEqual(messages[1].line, 5)
     })
   })
+
+  describe('allow description', () => {
+    it('disable all rules if <!-- eslint-disable -- description -->', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable -- description -->
+          <div id id="a">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0].messages
+
+      assert.deepEqual(messages.length, 0)
+    })
+
+    it('enable all rules if <!-- eslint-enable -- description -->', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable -- description -->
+          <div id id="a">Hello</div>
+          <!-- eslint-enable -- description -->
+          <div id id="a">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0].messages
+
+      assert.deepEqual(messages.length, 2)
+      assert.deepEqual(messages[0].ruleId, 'vue/no-parsing-error')
+      assert.deepEqual(messages[0].line, 6)
+      assert.deepEqual(messages[1].ruleId, 'vue/no-duplicate-attributes')
+      assert.deepEqual(messages[1].line, 6)
+    })
+
+    it('enable specific rules if <!-- eslint-enable vue/no-duplicate-attributes -- description -->', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable vue/no-parsing-error, vue/no-duplicate-attributes -- description -->
+          <div id id="a">Hello</div>
+          <!-- eslint-enable vue/no-duplicate-attributes -- description -->
+          <div id id="a">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0].messages
+
+      assert.deepEqual(messages.length, 1)
+      assert.deepEqual(messages[0].ruleId, 'vue/no-duplicate-attributes')
+      assert.deepEqual(messages[0].line, 6)
+    })
+
+    it('disable all rules if <!-- eslint-disable-line -- description -->', () => {
+      const code = `
+        <template>
+          <div id id="a">Hello</div> <!-- eslint-disable-line -- description -->
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0].messages
+
+      assert.deepEqual(messages.length, 0)
+    })
+
+    it('disable specific rules if <!-- eslint-disable-line vue/no-duplicate-attributes -- description -->', () => {
+      const code = `
+        <template>
+          <div id id="a">Hello</div> <!-- eslint-disable-line vue/no-duplicate-attributes -- description -->
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0].messages
+
+      assert.deepEqual(messages.length, 1)
+      assert.deepEqual(messages[0].ruleId, 'vue/no-parsing-error')
+    })
+
+    it('disable all rules if <!-- eslint-disable-next-line -- description -->', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable-next-line -- description -->
+          <div id id="a">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0].messages
+
+      assert.deepEqual(messages.length, 0)
+    })
+
+    it('disable specific rules if <!-- eslint-disable-next-line vue/no-duplicate-attributes -->', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable-next-line vue/no-duplicate-attributes -- description -->
+          <div id id="a">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0].messages
+
+      assert.deepEqual(messages.length, 1)
+      assert.deepEqual(messages[0].ruleId, 'vue/no-parsing-error')
+    })
+  })
+
+  describe('block level directive', () => {
+    it('disable all rules if <!-- eslint-disable -->', () => {
+      const code = `
+        <!-- eslint-disable -->
+        <template>
+          <div id id="a">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0].messages
+
+      assert.deepEqual(messages.length, 0)
+    })
+
+    it('don\'t disable rules if <!-- eslint-disable --> is on after block', () => {
+      const code = `
+        <!-- eslint-disable -->
+        <i18n>
+        </i18n>
+        <template>
+          <div id id="a">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0].messages
+
+      assert.deepEqual(messages.length, 2)
+      assert.deepEqual(messages[0].ruleId, 'vue/no-parsing-error')
+      assert.deepEqual(messages[1].ruleId, 'vue/no-duplicate-attributes')
+    })
+  })
 })