ESOP, ESPP and RSU taxability clarified for uniform GST treatment of employee benefits through overseas holding companies. Clarification is issued on the taxability of ESOP, ESPP and RSU provided by a company to its employees through an overseas holding company, for ensuring uniform implementation of the goods and services tax law across field formations. State tax authorities are instructed to follow the guidelines contained in the corresponding central circular issued on 26 June 2024, as applied under the Tripura State Goods and Services Tax Act, 2017.
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ESOP, ESPP and RSU taxability clarified for uniform GST treatment of employee benefits through overseas holding companies.
Clarification is issued on the taxability of ESOP, ESPP and RSU provided by a company to its employees through an overseas holding company, for ensuring uniform implementation of the goods and services tax law across field formations. State tax authorities are instructed to follow the guidelines contained in the corresponding central circular issued on 26 June 2024, as applied under the Tripura State Goods and Services Tax Act, 2017.
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