Bombay High Court
Dharma Productions (P.) Ltd. v. State of Maharashtra
Where film producer gave licensed rights to distributors to broadcast and show cinematographic films for a limited term and supplied content via encrypted hard disks or electronic links without providing software, same was to be classified as temporary licensing of IPR under SAC 997332 taxable at 12 percent applied, and not as supply of information technology software taxable at 18 percent since delivery mode and content format did not satisfy statutory classification for software. GST: Where petitioner gave licensed cinematographic rights to distributors and paid GST at 12 percent under SAC 997332 before CBIC circulars clarified overlap between 12 percent (SAC 9973) and 18 percent (SAC 9996) rates, such circulars would be binding and applicable to entire licensing chain; so confining benefit only to distributor-exhibitor transaction and not to producer-distributor transaction was contrary to law and not justified