WB AAR: Fees Reimbursed to Foreign Patent Attorneys Classified as ‘Import of Legal Services’ Subject to GST - SAG Infotech Official Tax Blog

The West Bengal Authority for Advance Ruling (AAR) has issued a clarification regarding the taxation of fees paid to foreign patent attorneys for overseas patent filings. According to the AAR, such reimbursement is classified as a taxable ‘import of legal services’ and is subject to Goods and Services Tax (GST) in India. A committee, including Shafeeq S, Joint Commissioner (Member-Central Tax), an…