TaxTMI 
TaxTMI 
R&D Cess on consulting engineering services.
VINOD KUMAR
Is R&D Cess also applicable on import of consulting engineering services Please reply. Thanks and regards
R&D Cess 5% Levy: Applies to Technology Imports, Not Consulting Engineering Services; Possible on IP Rights Services. A query was raised about the applicability of R&D Cess on the import of consulting engineering services. One response clarified that a 5% Cess is levied on payments for importing technology, including payments for foreign collaboration agreements, designs, and technical personnel, as approved by the Indian government. Another response indicated that the Cess does not apply to consulting engineering services but might be applicable to intellectual property rights services. (AI Summary)