Foreign company granting right to use ‘know how’ for cosmetics is not ‘intellectual property right’, not taxable

GST : Where Mauritius company granted assessee right to use 'know how' being processes, specifications and recipes in connection with manufacture, marketing, sale and distribution of cosmetics and skin care products, same would not fall in definition of 'intellectual property right'

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194749/foreign-company-granting-right-to-use-‘know-how’-for-cosmetics-is-not-‘intellectual-property-right’-not-taxable.aspx