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of <h1>GST Not Applicable on ESOPs, ESPPs, RSUs Transfers; Fees from Foreign Firms Subject to Reverse Charge GST.</h1> The circular clarifies the taxability under GST of Employee Stock Option Plans (ESOP), Employee Stock Purchase Plans (ESPP), and Restricted Stock Units (RSU) provided by Indian subsidiaries through their foreign holding companies. It states that the transfer of shares or securities is neither a supply of goods nor services as per GST law, and thus not subject to GST. However, if the foreign holding company charges additional fees, markup, or commission for facilitating these transactions, such amounts will be considered as supply of services and will attract GST on a reverse charge basis.
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