https://www.taxtmi.com/circulars?id=67647 Securities (including shares) issued as ESOP/ESPP/RSU to employees form part of remuneration and, being neither goods nor services, are not subject to GST; reimbursement by the domestic subsidiary to the foreign holding company on a strict cost-to-cost basis for such shares does not amount to import of services and is not taxable. Any additional amount charged by the foreign holding company over and above the cost-labelled fee, markup, or commission-constitutes consideration for facilitation services and is taxable, with GST payable by the domestic subsidiary on reverse charge. en-us Thu, 04 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67647 Securities (including shares) issued as ESOP/ESPP/RSU to employees form part of remuneration and, being neither goods nor services, are not subject to GST; reimbursement by the domestic subsidiary to the foreign holding company on a strict cost-to-cost basis for such shares does not amount to import of services and is not taxable. Any additional amount charged by the foreign holding company over and above the cost-labelled fee, markup, or commission-constitutes consideration for facilitation services and is taxable, with GST payable by the domestic subsidiary on reverse charge. Circulars GST - States Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67647