Is there gst on royalty from books sold abroad by amazon

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Hi

I am going to be published as an author on Amazon USA. These books are available only on Amazon USA and as such, I will be earning Royalty on the books sold. Under the earlier Service Tax regimes and everything, this was not considered taxable.

There is a case pending in the Delhi High Court about 12% royalty on Copyright. I want to know if this will be applicable on Foreign Royalty income for books. I am receiving the money in a payment gateway Payoneer. 

Replies (1)
1.Definition of supply includes lease, license. The word 'includes' is a safeguard to protect the interest of Revenue. So, there could be least possible chances that royalty income earned abroad is not taxable in India.
2. Royalty income is also governed by special provisions under the income tax act, and you get an exemption of 3lakh under section 80QQB

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