https://www.taxtmi.com/caselaws?id=443426 AAR Karnataka ruled that licensing services for film distribution rights from distributors to exhibitors for theatrical exhibition should be classified under SAC 999614, not SAC 997332. The authority determined that SAC 997332 covers licensing for broadcasting and showing original films, while the applicant's service involves granting exhibition rights to theaters without broadcasting capabilities. Since the distributor obtains copyright license from producers and sub-licenses exhibitors for theatrical display, this constitutes audiovisual distribution services under SAC 999614, which specifically covers distributor-exhibitor transactions as noted in the classification scheme. en-us Fri, 15 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443426 AAR Karnataka ruled that licensing services for film distribution rights from distributors to exhibitors for theatrical exhibition should be classified under SAC 999614, not SAC 997332. The authority determined that SAC 997332 covers licensing for broadcasting and showing original films, while the applicant's service involves granting exhibition rights to theaters without broadcasting capabilities. Since the distributor obtains copyright license from producers and sub-licenses exhibitors for theatrical display, this constitutes audiovisual distribution services under SAC 999614, which specifically covers distributor-exhibitor transactions as noted in the classification scheme. Case-Laws GST Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443426