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of <h1>Amendment Adjusts Tax Rates on Permanent IP Rights Transfer: 18% IGST or 9% CGST & SGST/UTGST Under Schedule 3</h1> The tax rates applicable to the permanent transfer of Intellectual Property (IP) rights. Under Schedule 3, such transfers are subject to an Integrated Goods and Services Tax (IGST) of 18% or a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. An amendment made by Notification No. 13/2021 on October 27, 2021, revised the earlier specification concerning IP rights related to Information Technology software. The initial insertion was made by Notification No. 43/2017, effective from November 15, 2017.
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