https://www.taxtmi.com/article/detailed?id=16065 GST on royalty paid by a publisher to an author is a supply of intellectual property rights, properly classified under SAC 997334 for licensing of the right to reprint and copy manuscripts, books, journals and periodicals. Reverse charge mechanism shifts liability to the publisher but does not alter the nature of the supply or the applicable rate. The article states that the correct rate is 9% Central Tax and 9% State Tax, with no concessional 12% rate for such royalties, and that the September 2025 rate rationalisation did not change this position. en-us Mon, 23 Mar 2026 08:50:59 +0530 Mon, 23 Mar 2026 08:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16065 GST on royalty paid by a publisher to an author is a supply of intellectual property rights, properly classified under SAC 997334 for licensing of the right to reprint and copy manuscripts, books, journals and periodicals. Reverse charge mechanism shifts liability to the publisher but does not alter the nature of the supply or the applicable rate. The article states that the correct rate is 9% Central Tax and 9% State Tax, with no concessional 12% rate for such royalties, and that the September 2025 rate rationalisation did not change this position. Articles Goods and Services Tax - GST Mon, 23 Mar 2026 08:50:59 +0530 https://www.taxtmi.com/article/detailed?id=16065