{"id":69500,"date":"2024-06-27T18:42:32","date_gmt":"2024-06-27T13:12:32","guid":{"rendered":""},"modified":"2024-06-27T18:42:32","modified_gmt":"2024-06-27T13:12:32","slug":"tax-clarification-esop-espp-and-rsu-by-overseas-parent-not-gst-supply-fees-may-attract-gst-if-charged","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69500","title":{"rendered":"Tax Clarification: ESOP, ESPP, and RSU by Overseas Parent Not GST Supply; Fees May Attract GST if Charged."},"content":{"rendered":"<p>Tax Clarification: ESOP, ESPP, and RSU by Overseas Parent Not GST Supply; Fees May Attract GST if Charged.<br \/>Circulars<br \/>GST<br \/>The circular addresses the taxability of ESOP\/ESPP\/RSU provided by a company to its employees through its overseas holding company. It clarifies that the transfer of securities\/shares by the foreign holding company directly to employees of the Indian subsidiary company, and subsequent reimbursement of costs by the subsidiary company to the holding company, does not co<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=78893\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Clarification: ESOP, ESPP, and RSU by Overseas Parent Not GST Supply; Fees May Attract GST if Charged.CircularsGSTThe circular addresses the taxability of ESOP\/ESPP\/RSU provided by a company to its employees through its overseas holding company. It clarifies that the transfer of securities\/shares by the foreign holding company directly to employees of the Indian subsidiary &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69500\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Tax Clarification: ESOP, ESPP, and RSU by Overseas Parent Not GST Supply; Fees May Attract GST if Charged.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69500","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69500","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69500"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69500\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}