Classification of services - Licensing services for the Right to ...

Licensing for broadcasting films, sound recordings, and TV shows falls under SAC 999614; no trade test needed.

September 23, 2023

Case Laws GST AAR

Classification of services - Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc. - Trade Parlance / Common Parlance test is not applicable since there is no ambiguity in classification - The classification of licencing services of distribution of rights to exhibit the film by the distributor to the exhibitor are classified under SAC 999614. - AAR

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Classification of services - Licensing services for the Right to ...

Licensing for broadcasting films, sound recordings, and TV shows falls under SAC 999614; no trade test needed.

September 23, 2023

Case Laws GST AAR

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