- CBIC clarifies no GST on ESOPs, ESPPs, RSUs offered by Indian subsidiaries of foreign companies, except for additional charges
- No GST can be levied on the offer of ESPPs, ESOPs, or RSUs to employees by Indian subsidiaries of foreign holding companies
- Transfer of securities from foreign holding companies to employees should not involve additional payment by the Indian subsidiary
- Companies offer ESPPs, ESOPs, RSUs to employees as part of their compensation packages
Source: news.onepercentclub.io
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.