India CGST Act 2017, Schedule II paragraph 5(c): permitting the use of intellectual property is a supply of services (Central Goods and Services Tax Act 2017, Schedule II, para. 5(c))
A licence of records the holder owns as intellectual property is a supply of services under Indian GST, which is why the export of services rules apply to it.
Dated 18 Oct 2026Source checked 18 Oct 2026Basis: primary text
In the source's own words
“The following shall be treated as supply of services, namely:- ... (c) temporary transfer or permitting the use or enjoyment of any intellectual property right;”
Figures it counts in
It is shown on its own, not counted into a figure.
Cited in this guide