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In the 45th GST council meeting, the GST rates of permanent transfer of IPR services is increased from 12 percent to 18 percent. There was no further amendment in the rate of goods notification except the increment of service tariff from 12 to 18 percent. GST rates of 18% on permanent transfer of IPRs has been amended in order to avoid any ambiguities. The notification no. 13/2021 dated October 27, 2021 was released by central tax to put GST rate on...

With the rapid growth of Industry 4.0 in the current era, along with the growing technical field Intellectual Property Rights has also made its mark. Globally, people are now aware of securing their Intellectual Property Rights through Patent, Trademark, Copyright, and Design. As we all know, Industry 4.0 means automation. Automation is bound to involve the inventions related to Artificial Intelligence and Electrical domain.  It will not be an overstatement to say that any AI or Electrical invention would be...

Introduction Intellectual property is a valuable fiscal and legal asset for businesses, especially start-ups and SMEs. It is widely accepted that intellectual property accounts for more than 80% of a company's worth[1]. As a result, having "clean" possession of any intellectual property (IP) that is vital to the functioning and profitability of the firm is critical. It is commonly understood that the process of valuing a company takes into consideration the firm's intellectual property resources. Start-ups and SMEs with legitimate intellectual property rights...