ELP Podcast Series
In our busy lives, time always seems short. There is so much we would like to read & learn more about but just never seem to get down to it. To this end, ELP’s Podcast Series, endeavours to keep our listeners abreast of key legal and regulatory developments which will have an impact on doing business in India. Succinct and conversational in its format, our podcasts aim to cut down the ‘legalese’ and break down issues for our listeners. Our aim is to provide clear information in a short span of time! We hope you enjoy our podcasts and keep tuning in! For more information please visit https://elplaw.in/
ELP Podcast Series
ELP Podcast Series- GST on Employee Stock Options (ESOPs)
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Economic Laws Practice (ELP)
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Season 1
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Episode 13
Amongst start-ups as well as other companies, the popularity of ESOPs as a mode of employee compensation has only been growing. Such transactions, when plainly seen, are mere issuance of share capital. However, the GST authorities have recently started scrutinizing potential GST applicability on the same where employees are granted shares of their employer’s listed group company as ESOPs.
In this episode of ELP Podcast Series, Harsh Shah (Partner) and Ruchita Shah (Associate Partner) discuss the mechanics of typical ESOP transactions and analyze the same from a GST perspective, including the potential for and against arguments on taxability and safeguards that may be considered by the industry.