https://www.taxtmi.com/circulars?id=67752 Transfers of ESOP/ESPP/RSU by a foreign holding company directly to employees of an Indian subsidiary, with the subsidiary reimbursing the market cost on a strict cost to cost basis, are not supplies of goods or services under GST and are not taxable. Any additional fee, markup or commission charged by the foreign holding company constitutes consideration for facilitating services and is taxable as import of services, with GST payable by the domestic subsidiary on reverse charge basis. en-us Tue, 30 Jul 2024 00:00:00 +0530 Fri, 23 Aug 2024 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67752 Transfers of ESOP/ESPP/RSU by a foreign holding company directly to employees of an Indian subsidiary, with the subsidiary reimbursing the market cost on a strict cost to cost basis, are not supplies of goods or services under GST and are not taxable. Any additional fee, markup or commission charged by the foreign holding company constitutes consideration for facilitating services and is taxable as import of services, with GST payable by the domestic subsidiary on reverse charge basis. Circulars GST - States Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67752