Just a moment...

⚠✕
❮ Top
☎ Help
AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now →
☰
×

By creating an account you can:

Logo TaxTMI
>
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS
PrevPreviousNextNext

Tdayment to content authors

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dayment to content authors<br> Query (Issue) Started By: - Rajat Singhania Dated:- 5-5-2020 Last Reply Date:- 13-5-2020 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>In case of online education platforms, agreements are done with content authors and exclusive rights are transferred to the publishing platforms. In the instant case, an online education platform entered into a agreement wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h an author for providing video recordings of a course content and related support services. The consideration agreed to was divided into two parts: the first consisted of a guaranteed agreed value and the other part worked on a revenue sharing model under which the author would get a specific % of the revenue generated from the fee collected from subscribers. Now, two question arises: 1. Would....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... it be considered as sale of content or would fall under royalty income. 2. If it is under royalty, would GST on reverse charge be charged on it? The online platform in question is an unregistered party under GST. Reply By KASTURI SETHI: The Reply: (1) It is a sale of content and NOT under the category of &quot;Royalty&quot; . Your transaction is covered under OIDAR services. Go through CBEC&....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....#39;s Flyer No.42 dated 1.1.18. You will get reply to all queries in this circular. Reply By KASTURI SETHI: The Reply: Regarding revenue sharing model, peruse all the replies of experts against Issue ID number 116204 dated 14.4.2020. It is for your additional knowledge. I am not aware of the terms and conditions of the agreement executed with an author. So I have referred to this Issue ID. Study....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... all replies in view of your agreement. Reply By KASTURI SETHI: The Reply: Also see the following decision of AAR in this context : 2020 (5) TMI 219 - AUTHORITY FOR ADVANCE RULING, TAMILNADU IN RE: VENBAKKAM COMMANDUR JANARDHANAN, (PROPRIETOR M/S. LAW WEEKLY JOURNAL)<br> Discussion Forum - Knowledge Sharing ....

PrevPreviousNextNext