GST ON ROYALTY PAYMENT in india

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This query is : Resolved

deepak kumar (Querist)

07 September 2017 dear sir we are paying royalty to authors in India. authors has not taken GST no should I need to deposit under reverse charge or not

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)

08 September 2017 GST needs to be paid under reverse charge under Not. 8/2017- Central Tax- Rate.

Dibin Divyakumar

Dibin Divyakumar (Expert)

08 September 2017 Notification No. 13/2017 Central Tax (Rate) & 10/2017 Integrated Tax (Rate) provide for RCM u/s 9(3). SlNo. 9 Provide for "Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer or the like." - Publisher, music company, producer or the like, located in the taxable territory is liable to pay GST. So RCM appliacle to you.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)

08 September 2017 Yes in case of copyright service it would fall under RCM u/s 9(3) - CGST.

deepak kumar

deepak kumar (Querist)

08 September 2017 Thanks to all for reply , one more query , IF We are receiving Royalty from outside India & NOT PAYING ANY ROYALTY IN INDIA , do we liable to register under GST OR NOT .

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