Query: Mr. A want to make a web series or movie, on a book authored by him, as a producer. For same, he is seeking NOC from the Publisher, M/s P, as Copyrights of said book are with publisher. Publisher agrees to give NOC taking some charges. Publisher is registered under GST Act. Whether such sum is liable to GST & at what rate? Reply: Let’s analyse the transaction, where who owns what and who supplies what. Though Mr. A is an author of the book, its copyrights are with M/s P who is the publisher of the book. So, the owner of the book i.e. copyright owner of the book is M/s. P. To make the web series or movie of the book, Mr. A shall get copyright for same from M/s P. Thus, M/s. P supplies copyrights in book to make a web series or movie by Mr. A, at some charges i.e. the consideration. ‘Copyright’ is one of the Intellectual Property Rights (IPR). Schedule-II of CGST Act, specifies that any transfer o.......