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All QuestionsCategory: GST ConsultancyUSE OF TRADEMARK ON GOODS (IMPORT OF SERVICES)
Profile photo of Amiit GuptaAmiit Gupta asked 10 months ago

USE OF TRADEMARK ON GOODS (IMPORT OF SERVICES)

USE OF TRADEMARK ON GOODS

Wishing u all a great and prosperous New Year!!
Case is as under:
Mr. A (NRI) I.P & Trademark Holder (resides in Indonesia) is a director of Indian Company “X” (X is registered under GST in Tamil Nadu state).
Mr. A is also owner / director of an Indonesian Company “Y”.
Company “Z” (Indian Co. & registered under GST) :

  1. Imports Goods (“G”) from “Y”. (all the procedures w.r.t to this goods are followed / done as per GST / Customs law)
  2. Imports services [i.e. use of patent rights / trademarks w.r.t above imported goods (i.e. “G”)] from Mr. A
  3. receives Services of Marketing & Technical Support and Consultancy services w.r.t the above goods “G”.
  4. W.r.t point 1 payment made to Y (in USD).
  5. W.r.t point 2 payment made to Mr. (in INR in his NRO account)
  6. W.r.t point 3 payment made to “X” (In INR)

My queries w.r.t the above case
Q1 – Is point no. 2 considered as import of services (also refer point no. 5).
Q2 – If answer to Q1 is “Yes”, then what is the SAC/HSN code & Rate of GST applicable (12% or 18%) for the purpose of RCM.
 

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1 Answers
Profile photo of Amiit GuptaAmiit Gupta answered 10 months ago

Wish u all a great and prosperous New Year!!
Case is as under:
Mr. A (NRI) I.P & Trademark Holder (resides in Indonesia) is a director of Indian Company “X” (X is registered under GST in Tamil Nadu state).
Mr. A is also owner / director of an Indonesian Company “Y”.
Company “Z” (Indian Co. & registered under GST) :

  1. Imports Goods (“G”) from “Y”. (all the procedures w.r.t to this goods are followed / done as per GST / Customs law)
  2. Imports services [i.e. use of patent rights / trademarks w.r.t above imported goods (i.e. “G”)] from Mr. A
  3. receives Services of Marketing & Technical Support and Consultancy services w.r.t the above goods “G” from Company X
  4. W.r.t point 1 payment made to Y (in USD).
  5. W.r.t point 2 payment made to Mr. (in INR in his NRO account)
  6. W.r.t point 3 payment made to “X” (In INR)

My queries w.r.t the above case
Q1 – Is point no. 2 considered as import of services (also refer point no. 5).
Q2 – If answer to Q1 is “Yes”, then what is the SAC/HSN code & Rate of GST applicable (12% or 18%) for the purpose of RCM.