https://www.taxtmi.com/caselaws?id=305909 The applicant is liable to pay GST on the royalty amount under the Reverse Charge Mechanism at the rate of 18% (9% CGST + 9% SGST). The royalty amount is includible in the value of supply of services as per Section 15 of the CGST Act, 2017, for payment of applicable GST on the services rendered by the applicant to the main contractor. The ruling by the Authority for Advance Ruling, Chhattisgarh, confirms the GST liability on the royalty amount and its inclusion in the transaction value for GST payment on services provided. en-us Wed, 25 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305909 The applicant is liable to pay GST on the royalty amount under the Reverse Charge Mechanism at the rate of 18% (9% CGST + 9% SGST). The royalty amount is includible in the value of supply of services as per Section 15 of the CGST Act, 2017, for payment of applicable GST on the services rendered by the applicant to the main contractor. The ruling by the Authority for Advance Ruling, Chhattisgarh, confirms the GST liability on the royalty amount and its inclusion in the transaction value for GST payment on services provided. Case-Laws GST Wed, 25 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305909