Taxability of leave and license receipts under income tax act and whether gst would be applicable

DEAR SIR/MADAM

I WOULD LIKE TO KNOW WHETHER LEAVE AND LICENSE RECEIPTS FROM LEAVE AND LICENSE AGREEMENT ARE TAXABLE IN THE HANDS OF LICENSOR? IF YES UNDER WHICH HEAD AND WHICH SECTION WILL BE CHARGING SECTION?

ALSO PLEASE LET ME KNOW WHETHER THE SAME RECEIPTS ARE SUBJECT TO GST AND WHAT IS THE CEILING FOR EXEMPTION

THANK YOU

KAUSHIK