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of <h1>Clarification on Non-Taxable Activities Under Schedule III of CGST Act: Employee Services, Director Salaries, ESOPs Exempted</h1> The activities and transactions excluded from the supply of goods or services under Schedule III of the CGST Act, 2017, meaning they are not subject to GST. Services by employees to employers in the course of employment are excluded, while contractual services are not. Clarifications include the non-taxability of director's salaries, stipends, and perquisites under certain conditions. Employee Stock Options and similar plans are not considered a supply of goods or services. Holding shares by a holding company in a subsidiary is not treated as a supply of services and is not taxable under GST.
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