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of <h1>Clarification on GST for ESOPs, ESPPs, and RSUs: No GST on securities transfer, but fees incur GST via reverse charge.</h1> The circular clarifies the taxability of Employee Stock Option Plans (ESOP), Employee Stock Purchase Plans (ESPP), and Restricted Stock Units (RSU) provided by companies to employees through overseas holding companies. It states that the transfer of securities/shares by a foreign holding company to employees of an Indian subsidiary is not subject to GST, as securities are neither goods nor services under the GST Act. However, if the foreign holding company charges additional fees or commissions, GST is applicable on those charges, payable by the domestic subsidiary on a reverse charge basis. The circular aims to ensure uniform implementation of these provisions.
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