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Book a Call为了避免争议和诉讼， CBEC vide 2017年11月14日第41/2017号通知-中央税（税率） 通知说，无论知识产权的永久转让是商品还是服务的供应：-
| 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% |
