Q. 6 To clarify whether supply in the situations listed below shall be treated as a supply of goods or supply of service:—
(a) | The books are printed/published/sold on procuring copyright from the author or his legal heir. [e.g. White Tiger Procures copyright from Ruskin Bond] | |
(b) | The books are printed/published/sold against a specific brand name, [e.g. Manorama Year Book] | |
(c) | The books are printed/published/sold on paying copyright fees to a foreign publisher for publishing Indian edition (same language) of foreign books, [e.g. Penguin (India) Ltd. pays fees to Routledge (London)] | |
(d) | The books are printed/published/sold on paying copyright fees to a foreign publisher for publishing Indian language edition (translated), [e.g.Ananda Publishers Ltd. pays fees to Penguin (NY)] |
Ans. The supply of books shall be treated as supply of goods as long as the supplier owns the books and has the legal rights to sell those books on his own account.
GST FAQ on Services
Related GST FAQ
Bond or LUT along with Shipping Bill
Related Topic on GST
Topic | Click Link |
GST Acts | Central GST Act and States GST Acts |
GST Rules | GST Rules |
GST Forms | GST Forms |
GST Rates | GST Rates |
GST Notifications | GST Act Notifications |
GST Circulars | GST Circulars |
GST Judgments | GST Judgments |
GST Press Release | GST Press Release |
GST Books | Best Books on GST in India |
GST Commentary | Topic wise Commentary on GST Act of India |
GST You Tube Channel | TaxHeal You Tube Channel |
GST Online Course | Join GST online Course |
GST History | GST History and Background Material |