Circular No. 213/07/2024-GST: Taxability of ESOP/ESPP/RSU Provided by Overseas Holding Companies

CIRCULAR NO. 213/07/2024-GST [F. NO. CBIC-20001/4/2024-GST]SECTION 7, READ WITH SECTION 9 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SUPPLY – SCOPE OF – CLARIFICATION ON THE TAXABILITY OF ESOP/ESPP/RSU PROVIDED BY A COMPANY TO ITS EMPLOYEES THROUGH ITS OVERSEAS HOLDING COMPANYCIRCULAR NO. 213/07/2024-GST [F. NO. CBIC-20001/4/2024-GST], DATED 26-6-2024Representations have been received from the trade and field formations seeking clarification regarding the taxability of Employee Stock Option (ESOP)/Employee Stock Purchase Plan (ESPP)/Restricted Stock Unit (RSU) provided by a company...

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