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HSN Codes and GST Rates of HSN 99733

Licensing services for the right to use intellectual property and similar products

HSN Code Description of Service GST Rate

9973

Leasing or rental services without operator

99733

Licensing services for the right to use intellectual property and similar products

997331

Licensing services for the right to use computer software and databases.

This service code includes:

- licensing services for the right to reproduce, distribute or incorporate computer programs, program descriptions and supporting materials for both systems and applications software. This applies to various levels of licensing rights such as rights to reproduce and distribute the software, rights to use software components for the creation of and inclusion in other software products

- licensing services for the right to reproduce, distribute or incorporate databases (i.e. compilations of facts/information) in other databases or applications. This applies to various levels of licensing rights such as rights to reproduce and distribute the database, rights to use database components for the creation of and inclusion in other databases and applications

This service code does not include:

- packaged (non-customized) software/database,

- limited end-user licence as part of packaged software,

- licensing services for the right to use database software, cf. 997331

997332

Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.

This service code includes:

- licensing services for the right to reproduce, distribute or incorporate entertainment, musical such as broadcasting and showing of original films, sound recordings, radio and television programmes, prerecorded tapes and videos

997333

Licensing services for the right to reproduce original art works

This service code includes licensing services for the right to reproduce, distribute or incorporate artistic originals such as reproduction of original artworks

997334

Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.

This service code includes licensing services for the right to reproduce, distribute or incorporate literary originals such as reprinting and copying of manuscripts, books, journals and periodicals

997335

Licensing services for the right to use R&D products

This service code includes licensing services for the right to use the outcome of research and development activities, i.e. inventions, such as constitutions of matter, processes, mechanisms, electrical and electronic circuits and devices, pharmaceutical formulations and new varieties of living things produced by artifice

997336

Licensing services for the right to use trademarks and franchises

This service code includes licensing services for the right to use trademarks and to operate franchises.

997337

Licensing services for the right to use minerals including its exploration and evaluation

This service code includes licensing services for the right to use, mineral exploration and evaluation information, such as mineral exploration for petroleum, natural gas and non-petroleum deposits

997338

Licensing services for the right to use other natural resources including telecommunication spectrum

997339

Licensing services for the right to use other intellectual property products.

This service code includes licensing services for the right to use other kinds of intellectual property products, such as architectural and engineering plans, industrial designs etc.


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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).