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GST applicable for royalty

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Royalty recived or receivable is applicable for GST @ what %
under which section .
if anyone recived royalty amount , what documents need to prepare and is this chargeable in RCM
Replies (1)
Royalty paid by publishers to authors for original literary worksattracts GST at 12% under Reverse Charge Mechanism (RCM). Now a registered author shall have an option to pay GST on royalty charged from publishers under forward charge and observe regular GST compliance.


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