https://www.taxtmi.com/manuals?id=1903 Para 1 of Schedule III excludes services by an employee to the employer in the course of employment from supply under GST. This exclusion covers wages, stipends, premature termination payments and contractual perquisites; director salaries subject to income tax withholding and partner share of profits are not supplies, while professional fees to directors can be taxable. ESOP/ESPP/RSU transfers to employees under employment terms and related reimbursements are not treated as import of services. Mere holding of shares by a holding company in its subsidiary is not a supply of goods or services. en-us Fri, 13 Jan 2023 12:33:00 +0530 Mon, 17 Mar 2025 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1903 Para 1 of Schedule III excludes services by an employee to the employer in the course of employment from supply under GST. This exclusion covers wages, stipends, premature termination payments and contractual perquisites; director salaries subject to income tax withholding and partner share of profits are not supplies, while professional fees to directors can be taxable. ESOP/ESPP/RSU transfers to employees under employment terms and related reimbursements are not treated as import of services. Mere holding of shares by a holding company in its subsidiary is not a supply of goods or services. Manuals GST Fri, 13 Jan 2023 12:33:00 +0530 https://www.taxtmi.com/manuals?id=1903