https://www.taxtmi.com/forum/issue?id=119077 Whether producers must pay GST under the reverse charge entry for payments to cine/TV artists turns on whether those payments constitute a supply by way of transfer or permitting the use or enjoyment of a copyright in "original literary, dramatic, musical or artistic works". Key considerations are the statutory scope of clause (a) of Section 13(1) of the Copyright Act (original works), distinctions between dramatic works and cinematograph films, contractual allocation of performer's rights, and whether performers are first owners entitled to transfer copyright-if no copyright transfer or licence exists, commentators contend RCM is not triggered. en-us Fri, 19 Apr 2024 17:45:33 +0530 Wed, 16 Apr 2025 07:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119077 Whether producers must pay GST under the reverse charge entry for payments to cine/TV artists turns on whether those payments constitute a supply by way of transfer or permitting the use or enjoyment of a copyright in "original literary, dramatic, musical or artistic works". Key considerations are the statutory scope of clause (a) of Section 13(1) of the Copyright Act (original works), distinctions between dramatic works and cinematograph films, contractual allocation of performer's rights, and whether performers are first owners entitled to transfer copyright-if no copyright transfer or licence exists, commentators contend RCM is not triggered. Discussion-Forum GST Fri, 19 Apr 2024 17:45:33 +0530 https://www.taxtmi.com/forum/issue?id=119077