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TaxReply India Pvt Ltd

GST Rates Amendment Tree
of
S.No. 17 of Notification No.8/2017 IGST(R) dated 28 Jun 2017


S.
No.
HSN / SAC
Description
Rate %
Effective Date
1 Oct, 2021
Inserted by IGST (R) - 8/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 06/2021, 30 Sep 2021   |   View Annexure
17
9973

(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right.

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HSN Classification by CTA:  
☍ 9973                              
Past Amendments ▼
1 Jul, 2017
17
9973

(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software.

[Please refer to Explanation no. (v)]

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HSN Classification by CTA:
                             


30
Apr
S
M
T
W
T
F
S
30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)