Eye Share : GST on license and assignments of copyrights, patents and trademarks

The applicability of GST  on Copyrights, Patents, and Trademarks (IPR) is controversial in nature since IPR in its traditional sense cannot be called as 'property' which leads to both confusion and controversy over the taxability of transactions involving these rights. Mr. M.V. Swaroop (Advocate, MVS Chambers) and Mr. H.S. Hredai(Advocate) analyze in detail the concept and meaning of Copyrights, Patents, and Trademarks so as to determine whether transactions i...