GST ON ROYALTY PAYMENT in india

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deepak kumar (Querist)
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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)
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08 September 2017 GST needs to be paid under reverse charge under Not. 8/2017- Central Tax- Rate.

Dibin Divyakumar

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

deepak kumar

deepak kumar (Querist)
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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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