https://www.taxtmi.com/forum/issue?id=119024 Permitting a related or distinct person to use a corporate brand or logo is a supply of service under Schedule I (Section 7) and thus prima facie taxable. Valuation is problematic where no open market value exists; Circular 199 clarifies that certain internal service salary costs need not be included in taxable value, but absent market price parties may either declare an invoiced value if the recipient can claim input tax credit or seek administrative valuation guidance when credit is not available. en-us Sat, 09 Mar 2024 17:17:22 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119024 Permitting a related or distinct person to use a corporate brand or logo is a supply of service under Schedule I (Section 7) and thus prima facie taxable. Valuation is problematic where no open market value exists; Circular 199 clarifies that certain internal service salary costs need not be included in taxable value, but absent market price parties may either declare an invoiced value if the recipient can claim input tax credit or seek administrative valuation guidance when credit is not available. Discussion-Forum GST Sat, 09 Mar 2024 17:17:22 +0530 https://www.taxtmi.com/forum/issue?id=119024