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Goods and Service TaxArticle·10 October 2026

Uniform GST Treatment of Permanent and Temporary Transfers of IPR

By J the App

Executive Summary

The Council has recommended amending Schedule II of the GST law to treat the permanent transfer of title in IPRs, alongside their temporary transfer or permission to use or enjoy them, as a supply of services. While temporary transfers are already classified as services, the proposal would extend this treatment to permanent transfers.

Introduction

Intellectual property rights occupy an important place in modern commercial arrangements. Businesses routinely ...

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