ITC on remuneration paid to company directors

If the remuneration has been paid as salary then there won't be any GST. 

If paid as professional fees and RCM have bene paid then you can take ITC of the tax paid under RCM. 

In my view, Any remuneration paid to the Directors - other than whole time Directors and Sitting fees or any other charges paid to all the Directors has to be chargeable under Reverse Charge, and not restriction on ITC.