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    <title>LICENSING SERVICES OF FOR THE RIGHT TO BROADCAST &amp; SHOW ORIGINAL FILMS.</title>
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    <description>The core issue is whether fees for rights to broadcast and show original audiovisual works constitute intellectual property licensing services or motion picture distribution services. Schedule II treats temporary permitting of IP use as a supply of service, supporting classification as licensing for the right to use copyright-protected content rather than distribution services. The outcome affects applicable GST rate and may be contested by replying to departmental notices and asserting the licensing-group treatment.</description>
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      <description>The core issue is whether fees for rights to broadcast and show original audiovisual works constitute intellectual property licensing services or motion picture distribution services. Schedule II treats temporary permitting of IP use as a supply of service, supporting classification as licensing for the right to use copyright-protected content rather than distribution services. The outcome affects applicable GST rate and may be contested by replying to departmental notices and asserting the licensing-group treatment.</description>
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