What file systems can work with OS X File Tags? (HFS+, ExFAT, NTFS, etc.)

What file systems can work with OS X File Tags? (HFS+, ExFAT, NTFS, etc.)

I have an NTFS data drive in a Windows machine that I might move to an external hard drive enclosure, if I can use Tags with the NTFS drive from my new Mac. (it's a Seagate drive, so I'd use their free OS X NTFS driver)

If NTFS will not work with OS X File Tags, what other file systems will work with it?

Assuming that File Tags work with some file system that a Windows machine could read (including using third-party drivers), what would happen if I had tagged a file or directory, then disconnected the drive from my Mac, then attached it to my PC, then moved or modified the tagged file or directory, then disconnected the drive from my PC and connected it to my Mac? Would the tag still be associated with the file?