https://www.taxtmi.com/forum/issue?id=106416 Applicability of VAT on brand-use royalty depends on whether the royalty is a transfer of rights to use constituting a sale of goods. While one High Court view treated such royalty as VATable sale, a division-bench in Kerala held that granting use of a trademark without any right to transfer or sub-license is not a transfer of the right to use and thus does not attract VAT under that characterisation. en-us Sat, 11 Jan 2014 11:41:55 +0530 Thu, 23 Jan 2025 15:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106416 Applicability of VAT on brand-use royalty depends on whether the royalty is a transfer of rights to use constituting a sale of goods. While one High Court view treated such royalty as VATable sale, a division-bench in Kerala held that granting use of a trademark without any right to transfer or sub-license is not a transfer of the right to use and thus does not attract VAT under that characterisation. Discussion-Forum VAT / Sales Tax Sat, 11 Jan 2014 11:41:55 +0530 https://www.taxtmi.com/forum/issue?id=106416