GST implication of Sale of Web Series to OTT platform.

IPR is not defined in GST, so reference can taken from service Tax Act : IPR include , Copyright, Patent, Trademark, Design, any other similar rights to an intangible property.

Hence it's kind of selling copyrights, & As per Notification 11/2017 CT (r) under heading 9973 it's 12% GST on IPR other than information technology software.

Will t be more appropriate to apply OIDAR (Online Information Database Access & Retrieval) and pay tax @ 18%.