The GST Council waived the levy on ESOPs benefiting companies like Microsoft, Google, Oracle in India. The decision was made after months of pending discussion and legal suggestions, providing relief to companies under tax scrutiny.
source https://timesofindia.indiatimes.com/business/india-business/gst-waiver-on-esops-spells-relief-for-companies-like-ms-google-oracle/articleshow/111212631.cms
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