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        Permanent transfer of intellectual property rights now treated as taxable supply under GST, covering IP beyond IT software. Permanent transfer of Intellectual Property (IP) right is classified as a Schedule 3 supply of goods and attracts GST at the stated Schedule 3 rate; the entry was originally limited to IT software transfers but was amended to cover permanent transfers of IP rights generally.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Permanent transfer of intellectual property rights now treated as taxable supply under GST, covering IP beyond IT software.

                                Permanent transfer of Intellectual Property (IP) right is classified as a Schedule 3 supply of goods and attracts GST at the stated Schedule 3 rate; the entry was originally limited to IT software transfers but was amended to cover permanent transfers of IP rights generally.


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