IPR Task Force of GCCI organized a webinar on GST Implications in IPR Matters by Adv. Amar Dave, Arguing Counsel, Supreme Court of India.

This session was aimed to provide understanding about the applicability and implication of GST on IPR transactions for a business of any size or sector.

Adv. Amar Dave provided a brief understanding of the GST Implications on Goods and Services.  Moreover, the session threw light upon the below mentioned sub topics:

• Destination based GST
• Supply based GST

Supply of services and Supply of goods

• Franchise Business Model
• Licensing and Franchising
• Elaborated Scenarios regarding: (1) Franchisor and Franchisee, (2) Franchisor- Outlet and set up- Franchisee (Purchase Agreement & Franchisee Agreement), (3) Master Franchisor- Purchaser- Franchisee Agreement, (4) Foreign Company- Allows use of the brand name to Subsidiary Co. 1, Subsidiary Co. 2, Subsidiary Co. 3.
• Registered Brand vs. Non-Registered Brand
• Advance Ruling Authority Mechanism
• Legal Framework (Sections of CGST Act)
• Valuation- Holding Company- Input Credit Tax 

The program was attended by large number of members and concluded with interactive session with the participants.