Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007.
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Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-06-2018-igst-rate-english.pdf