https://www.taxtmi.com/forum/issue?id=120662 The key operative point is that sitting fees paid to non whole time directors are treated as services taxable under the reverse charge mechanism, payable by the recipient when the recipient qualifies as a company or body corporate; whole time directors in an employer employee relationship are excluded. A dispute arises where a co operative entity's status as a body corporate is contested, affecting whether RCM applies to its payment of directors' sitting fees. en-us Thu, 18 Dec 2025 17:44:45 +0530 Sat, 20 Dec 2025 09:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120662 The key operative point is that sitting fees paid to non whole time directors are treated as services taxable under the reverse charge mechanism, payable by the recipient when the recipient qualifies as a company or body corporate; whole time directors in an employer employee relationship are excluded. A dispute arises where a co operative entity's status as a body corporate is contested, affecting whether RCM applies to its payment of directors' sitting fees. Discussion-Forum GST Thu, 18 Dec 2025 17:44:45 +0530 https://www.taxtmi.com/forum/issue?id=120662