sitting fees

[Richa Goyal]

I am a practicing professional liable for GST. I also get sitting fees as member of a ethical review board. would this sitting / meeting fees be also liable for GST?

Regards

Richa Goyal

[KASTURI SETHI]

In my view sitting fee is taxable under GST.

[Ganeshan Kalyani]

It is taxable under RCM.

[YAGAY and SUN]

As per notification 13 / CT(R) , 28/6/2017 -services supplied by a director of company to company located in taxable territory RCM is applicable . you can download this notification form CBEC web site CBEC / GST / Notification for your records .

AI Summary

Sitting fees taxable under GST; recipient may bear tax under reverse charge for director-type services.
Sitting fees received by a professional as a member of an ethical review board are treated as a taxable supply under GST, and in certain circumstances the tax liability may fall on the recipient under the reverse charge mechanism, including where a notification treats director-supplied services to a company in the taxable territory as taxable on reverse charge basis.