TaxTMI 
TaxTMI 
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
sitting fees
01 Feb 2020 
3 Replies 
1622 Views Asked by
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. (AI Summary)
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. (AI Summary)