GST implication of Sale of Web Series to OTT platform.

This discussion explores the correct Goods and Services Tax (GST) treatment when a sole proprietorship production house sells a web series to an OTT platform. It questions whether this constitutes a transfer of Intellectual Property (IP) rights, potentially attracting 12% GST, or if it falls under Online Information Database Access & Retrieval (OIDAR) services, taxed at 18%. The ambiguity arises from the lack of a specific IPR definition in GST and the nature of selling copyrights.