{"id":69713,"date":"2024-07-31T16:25:30","date_gmt":"2024-07-31T10:55:30","guid":{"rendered":""},"modified":"2024-07-31T16:25:30","modified_gmt":"2024-07-31T10:55:30","slug":"transfer-of-esop-espp-rsu-by-foreign-holding-co-to-employees-of-domestic-subsidiary-co-sans-fee-markup-is-gst-exempt","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69713","title":{"rendered":"Transfer of ESOP\/ESPP\/RSU by foreign holding co. to employees of domestic subsidiary co. sans fee\/markup is GST-exempt."},"content":{"rendered":"<p>Transfer of ESOP\/ESPP\/RSU by foreign holding co. to employees of domestic subsidiary co. sans fee\/markup is GST-exempt.<br \/>Circulars<br \/>GST &#8211; States<br \/>Transfer of ESOP\/ESPP\/RSU by foreign holding company to employees of domestic subsidiary company does not attract GST where no additional fee, markup or commission is charged. Securities\/shares are neither goods nor services under GST law. Reimbursement by domestic subsidiary to foreign holding company on cost-to-cost basis for transfer of securi<\/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=79968\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Transfer of ESOP\/ESPP\/RSU by foreign holding co. to employees of domestic subsidiary co. sans fee\/markup is GST-exempt.CircularsGST &#8211; StatesTransfer of ESOP\/ESPP\/RSU by foreign holding company to employees of domestic subsidiary company does not attract GST where no additional fee, markup or commission is charged. Securities\/shares are neither goods nor services under GST law. Reimbursement by &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69713\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Transfer of ESOP\/ESPP\/RSU by foreign holding co. to employees of domestic subsidiary co. sans fee\/markup is GST-exempt.&#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-69713","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69713","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=69713"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69713\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}