ELP Podcast Series: Positive GST Circulars for related party transactions
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ELP Podcast Series: Positive GST Circulars for related party transactions
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Pursuant to recommendations of the 53rd meeting of the GST Council, the Central Board of Indirect Taxes and Customs (CBIC) has issued various Circulars clarifying positions as regards GST treatment of certain transactions. These include three Circulars issued for clarifications on GST treatment of Employee stock ownership plan (ESOP) transactions, valuation of cross border related party transactions and issuance of loans / borrowings to related parties.
In this episode of ELP Podcast Series, "Positive GST Circulars for related party transactions", Harsh Shah (Partner) and Ruchita Shah (Associate Partner) discuss these positive clarifications issued with respect to GST treatment of related party transactions which, they believe, would reduce litigation and promote ease of doing business in India.