https://www.taxtmi.com/forum/issue?id=116268 Payments to an author for recorded course content and support are characterised as a sale of content and treated as OIDAR services under CBEC guidance rather than as royalty. The adviser notes the guaranteed fee plus revenue-share arrangement remains within that framework, and refers queries on reverse charge, revenue sharing and the effect of an unregistered platform to prior expert replies and an AAR decision, emphasising that characterisation depends on the agreement terms. en-us Tue, 05 May 2020 00:27:54 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116268 Payments to an author for recorded course content and support are characterised as a sale of content and treated as OIDAR services under CBEC guidance rather than as royalty. The adviser notes the guaranteed fee plus revenue-share arrangement remains within that framework, and refers queries on reverse charge, revenue sharing and the effect of an unregistered platform to prior expert replies and an AAR decision, emphasising that characterisation depends on the agreement terms. Discussion-Forum GST Tue, 05 May 2020 00:27:54 +0530 https://www.taxtmi.com/forum/issue?id=116268