https://www.taxtmi.com/forum/issue?id=106021 Statutory VAT schedules expressly list intangible goods such as copyright, patent rights and representative licences as taxable; the term Right to use is not an appropriate substitute for statutory classification. Transactional treatment varies: conventional commercial transfers of listed intangibles attract VAT/CST under the applicable schedule, downloadable digital content is treated as service tax in the discussion, while e shopping and sale of websites are identified as falling within VAT/CST. en-us Mon, 26 Aug 2013 15:26:28 +0530 Thu, 23 Jan 2025 15:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106021 Statutory VAT schedules expressly list intangible goods such as copyright, patent rights and representative licences as taxable; the term Right to use is not an appropriate substitute for statutory classification. Transactional treatment varies: conventional commercial transfers of listed intangibles attract VAT/CST under the applicable schedule, downloadable digital content is treated as service tax in the discussion, while e shopping and sale of websites are identified as falling within VAT/CST. Discussion-Forum VAT / Sales Tax Mon, 26 Aug 2013 15:26:28 +0530 https://www.taxtmi.com/forum/issue?id=106021