ServiceSAC 9973
Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. — GST rate 12%
12%GST
| CGST (intra-state) | 6% |
| SGST / UTGST (intra-state) | 6% |
| IGST (inter-state) | 12% |
| SAC code | 9973 |
| Category | Leasing/Rental |
| Source notification | 11/2017 (auto-parsed) |
As per Notification 11/2017 (auto-parsed), temporary or permanent transfer or permitting the use or enjoyment of intellectual property (ip) right in respect of goods other than information technology software. classified under SAC 9973 attracts 12% GST effective 22 September 2025. On an intra-state supply this is charged as 6% CGST plus 6% SGST; on an inter-state supply the full 12% is charged as IGST.