Licensing services for the right to use intellectual property and similar products
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
250
Group 99733
Licensing services for the right to use intellectual property and similar products
251
997331
Licensing services for the right to use computer software and databases
252
997332
Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
253
997333
Licensing services for the right to reproduce original art works
254
997334
Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
255
997335
Licensing services for the right to use research and development products
256
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o produce new goods and so on. Limited end user licences, which are sold as part of a product (e.g., packaged software, books) are not included here.
This group does not include:
– licence fees as integral part of consumer goods (e.g., end-user licenses for books, records, software)
– preparation, drafting and certification services concerning patents, trademarks, copyrights and other intellectual property rights, cf.998213
– legal services related to drawing up or certification of patents, trademarks, copyrights and other intellectual property rights, cf.998213
– management services for copyrights and their revenues (except from motion pictures), cf. 998599
– management services for rights to industrial property (e.g., patents, licences, trademarks, franchises etc.), cf. 998599
– management services for motion picture rights, cf. 999614
– management services for artistic rights, cf. 999629
997331 – Licensing services for the right to use computer software and database
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tware, cf. 997331]
997332 – Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.
This service code includes:
– licensing services for the right to reproduce, distribute or incorporate entertainment, musical such as broadcasting and showing of original films, sound recordings, radio and television programmes, prerecorded tapes and videos
997333 – Licensing services for the right to reproduce original art works
This service code includes licensing services for the right to reproduce, distribute or incorporate artistic originals such as reproduction of original artworks
997334 – Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.
This service code includes licensing services for the right to reproduce, distribute or incorporate literary originals such as reprinting and copying of manuscripts, books, journals and periodicals
997335 – Licensing services for the
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