https://www.taxtmi.com/circulars?id=71145 Cost-to-cost reimbursement by a domestic subsidiary to its overseas holding company for ESOP, ESPP or RSU shares issued directly to employees is not an import of services and is outside GST, since securities are neither goods nor services. Stock-based benefits forming part of employment remuneration are likewise outside supply. However, any additional fee, markup or commission charged by the holding company is consideration for facilitation or arrangement services and attracts GST under reverse charge in the hands of the domestic subsidiary. en-us Fri, 12 Jul 2024 00:00:00 +0530 Sat, 05 Sep 2026 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71145 Cost-to-cost reimbursement by a domestic subsidiary to its overseas holding company for ESOP, ESPP or RSU shares issued directly to employees is not an import of services and is outside GST, since securities are neither goods nor services. Stock-based benefits forming part of employment remuneration are likewise outside supply. However, any additional fee, markup or commission charged by the holding company is consideration for facilitation or arrangement services and attracts GST under reverse charge in the hands of the domestic subsidiary. Circulars GST - States Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71145