GST RCM on reimbursement of travelling expenses by directors

Originally posted by : Basava Raj
	hii, I know rcm is applicable on directors services provided to a body corporate. is rcm applicable on reimbursement of travel expenses by the directors???? pls reply ASAP with proper section number for reference...

15. Value of taxable supply
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include–––

1. any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier;
2. any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
3. incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
4. interest or late fee or penalty for delayed payment of any consideration for any supply; and
5. subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
6. YES INCLUDE

here there is principal to priciple relationship exists in case of sitting fees, and the service provider (director) is not raising any bills for his services.
in case if the gst is charged on his reimbursement, it will result in cascading effect, if the service provider ( director) has received the service from a registered person. so we should not charge gst again on those reimbursement as far as I concern...