https://www.taxtmi.com/caselaws?id=799458 Pre-1 October 2021 GST classification of cinematographic-film copyright licensing turns on the essential character of the supply, not its electronic or physical delivery mode. A passive audio-visual film lacks the statutory attributes of manipulability or user interactivity required for information technology software; licensing rights to broadcast and show original films therefore falls within intellectual-property rights in goods other than information technology software, attracting the lower rate. The acknowledged classification overlap for theatrical-rights licensing is regularised on an as-is-where-is basis throughout the exploitation chain, including producer-to-distributor licensing. Article 226 intervention remains available for jurisdictional errors or pure legal questions without disputed facts. en-us Thu, 10 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799458 Pre-1 October 2021 GST classification of cinematographic-film copyright licensing turns on the essential character of the supply, not its electronic or physical delivery mode. A passive audio-visual film lacks the statutory attributes of manipulability or user interactivity required for information technology software; licensing rights to broadcast and show original films therefore falls within intellectual-property rights in goods other than information technology software, attracting the lower rate. The acknowledged classification overlap for theatrical-rights licensing is regularised on an as-is-where-is basis throughout the exploitation chain, including producer-to-distributor licensing. Article 226 intervention remains available for jurisdictional errors or pure legal questions without disputed facts. Case-Laws GST Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799458