TaxTMI 
TaxTMI 
R&D Cess on consulting engineering services.
24 Sep 2014 
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R&D Cess on import of technology may cover foreign collaboration payments; consulting engineering services likely excluded.
R&D Cess applies to payments for import of technology approved by the Central Government, including costs for drawings and designs, payments for deputation of technical personnel, and other approved payments classified as import of technology. Consulting engineering services are generally not treated as import of technology and thus are unlikely to attract the Cess, though IPR or technology-transfer style services could be liable if they fall within the approval-based definition. (AI Summary)
R&D Cess applies to payments for import of technology approved by the Central Government, including costs for drawings and designs, payments for deputation of technical personnel, and other approved payments classified as import of technology. Consulting engineering services are generally not treated as import of technology and thus are unlikely to attract the Cess, though IPR or technology-transfer style services could be liable if they fall within the approval-based definition. (AI Summary)
Is R&D Cess also applicable on import of consulting engineering services Please reply. Thanks and regards