Point os sale in connection with the IPR

[Binu Karuthedath]

Dear Sir

How we can determine the point of sales in connection with IPR interstate sale for VAT payment

AI Summary

Point of taxation: for IPR transfers, determined by assignment, invoice issuance, or earliest agreement triggering right to use.
Point of sale for interstate IPR transfers is treated variously as the date of assignment of the right to use, the invoice date as evidence of intent to sell, or the earliest of agreement date, invoice date, or permanent grant of the right to use; each alternative determines the timing of VAT liability and compliance obligations.