https://www.taxtmi.com/circulars?id=70627 Securities and shares issued under ESOP, ESPP or RSU arrangements are neither goods nor services under GST law. A cost-to-cost reimbursement by an Indian subsidiary to its overseas holding company for shares transferred directly to employees does not constitute an import of services and is not liable to GST. However, any additional fee, markup or commission charged by the overseas holding company is consideration for facilitating or arranging the securities transaction. GST applies to that additional amount as an import of services, payable by the Indian subsidiary under reverse charge. en-us Tue, 09 Jul 2024 00:00:00 +0530 Sat, 01 Aug 2026 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70627 Securities and shares issued under ESOP, ESPP or RSU arrangements are neither goods nor services under GST law. A cost-to-cost reimbursement by an Indian subsidiary to its overseas holding company for shares transferred directly to employees does not constitute an import of services and is not liable to GST. However, any additional fee, markup or commission charged by the overseas holding company is consideration for facilitating or arranging the securities transaction. GST applies to that additional amount as an import of services, payable by the Indian subsidiary under reverse charge. Circulars GST - States Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70627