Is transfer of brand (intangible) liable for GST?
GST applicability on transfer of brand
Mohideen A
GST applicability on transfer of brand: intangible brand transfers subject to GST, attracting central and state components. Transfer of a brand, being an intangible asset, is taxable under GST; classification provided as HSN 997336 and the applicable combined GST rate stated as twelve percent, comprising central and state components. (AI Summary)
TaxTMI
TaxTMI