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All QuestionsCategory: GST ConsultancyUSE OF TRADEMARK ON GOODS (IMPORT OF SERVICES)
Profile photo of Amiit GuptaAmiit Gupta asked 7 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 7 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.