VATupdate

Share this post on

CBIC Clarification: No GST on ESOPs Offered by Indian Subsidiaries of Foreign Companies

  • 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.

Sponsors:

VAT news
VAT news

Advertisements: