https://www.taxtmi.com/forum/issue?id=118584 Use of a foreign holding company's trademark by its Indian subsidiary is generally an import of services taxable under the reverse charge mechanism where the place of supply is in India; CBIC guidance treats separate establishments as distinct persons and Notification 10/2017 supports RCM applicability. Absence of royalty payments does not automatically avoid GST. However, if trademark use is strictly incidental to exclusive distribution of imported goods and no separate supply arises under the contract, a tax-free characterization may be arguable, so contract terms are decisive. en-us Thu, 15 Jun 2023 16:19:05 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118584 Use of a foreign holding company's trademark by its Indian subsidiary is generally an import of services taxable under the reverse charge mechanism where the place of supply is in India; CBIC guidance treats separate establishments as distinct persons and Notification 10/2017 supports RCM applicability. Absence of royalty payments does not automatically avoid GST. However, if trademark use is strictly incidental to exclusive distribution of imported goods and no separate supply arises under the contract, a tax-free characterization may be arguable, so contract terms are decisive. Discussion-Forum GST Thu, 15 Jun 2023 16:19:05 +0530 https://www.taxtmi.com/forum/issue?id=118584