GST applicability on specified goods altered to exclude permanent transfer of IP rights after notification amendments. GST applies to goods under Schedule 2 at the specified integrated tax rate until the stated revision date. The earlier entry on the permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software was omitted by Notification No. 13/2021-Integrated Tax (Rate) after having been inserted by Notification No. 43/2017-Integrated Tax (Rate).
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.
GST applicability on specified goods altered to exclude permanent transfer of IP rights after notification amendments.
GST applies to goods under Schedule 2 at the specified integrated tax rate until the stated revision date. The earlier entry on the permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software was omitted by Notification No. 13/2021-Integrated Tax (Rate) after having been inserted by Notification No. 43/2017-Integrated Tax (Rate).
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