Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007.

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..... Ministry of Finance (Department of Revenue) Notification No. 6/2018- Integrated Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 74 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) , hereinafter referred to as the said Act , the Central Government, on being satisfied that it is n .....

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