To obviate dispute and litigation, CBEC vide Notification No. 41/2017-Central Tax (Rate) dated 14th November 2017 notified that irrespective of whether permanent transfer of Intellectual Property is a supply of goods or service: –
| Description | Rate |
| Permanent transfer of Intellectual Property other than Information Technology software | attracts GST @ 12% |
| Permanent transfer of Intellectual Property in respect of Information Technology software | attracts GST @ 18% |
