The constitutional validity of the condition in notification 14/2018-CT(R) relating to the levy of GST on royalty collection contractors has been a matter of debate and has been challenged in various courts in India.
The condition in the notification states that a person who is engaged in the business of collecting or providing access to music or other artistic works, and who is not the owner of such works, is required to pay GST on the royalty or consideration received by them for such services. This has been challenged on the grounds that it is violative of the principles of natural justice and infringes on the rights of royalty collection contractors.
In several cases, courts have upheld the constitutional validity of this condition. They have held that the condition is a valid exercise of the power to levy tax under the Constitution of India and that it is not discriminatory or arbitrary. The courts have also noted that the condition is in line with the objectives of the GST regime, which is to create a unified tax system for the entire country and to ensure that all economic activities are subject to tax.
However, there have been some cases where courts have held that the condition is discriminatory and infringes on the rights of royalty collection contractors. These cases are still pending in the higher courts, and a final decision is awaited.
In summary, the constitutional validity of the condition in notification 14/2018-CT(R) relating to the levy of GST on royalty collection contractors has been the subject of legal challenges and is a matter of ongoing debate and interpretation by the courts in India.
Notification 14/2018-CT(R) is a notification issued by the Central Board of Indirect Taxes and Customs (CBIC) in 2018, which lays down the conditions for the levy of GST on royalty collection contractors. Under the notification, royalty collection contractors are required to pay GST on the royalty or consideration received by them for providing access to music or other artistic works, and who are not the owners of such works. The constitutional validity of this condition has been a matter of debate and has been challenged in various courts in India.
The condition in Notification 14/2018-CT(R) related to royalty collection contractors is that they are required to pay GST on the royalty or consideration received by them for providing access to music or other artistic works, and who are not the owners of such works. The notification also requires such contractors to register for GST and comply with all the provisions of the GST law, including filing of returns and payment of tax. The condition has been the subject of controversy, with some arguing that it places an undue burden on royalty collection contractors, while others contend that it is necessary to ensure that GST is paid on all transactions involving the use of intellectual property. The constitutional validity of this condition has been challenged in various courts in India, and the matter is still under consideration.
Notification 14/2018-CT(R) is a notification issued by the Central Board of Indirect Taxes and Customs (CBIC) in 2018, which lays down the conditions for the levy of GST on royalty collection contractors.
A royalty collection contractor is a person who is engaged in the business of collecting or providing access to music or other artistic works, and who is not the owner of such works.
The condition in notification 14/2018-CT(R) related to royalty collection contractors states that such contractors are required to pay GST on the royalty or consideration received by them for such services.
The constitutional validity of this condition has been a matter of debate and has been challenged in various courts in India. While some courts have upheld its validity, others have held that it is discriminatory and infringes on the rights of royalty collection contractors.
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