Directors sitting fees

As per the provisions of Section 197(5) of the Companies Act 2013, read with rule 4 of appointment and remuneration of mangerial personnel rules, a Company may pay sitting fees to executive or non executive director. But maximum fees payable to such director shall not exceed Rupees one lakh per meeting.

However sitting fees paid for attending Board meeting  to independent Director shall not be less than the other directors

THIS SITTING FEES IS UNDER RCM IN GST ??