GST on licensing services for right to use ‘system’ & ‘system property’

In re Yum Restraunts (India) Pvt. Ltd. (GST AAR Haryana) Q1. Whether the services provided under technology license agreement entered into by the applicant will qualify under service accounting code 9973 which provides for ‘temporary or permanent transfer or permitting the use of enjoyment of intellectual Property (IP) right in respect of goods other than information Technology software’ attracting GST @12% or under service accounting code 9983 which inter alia provides for franchise service taxable at the rate of 18%. (a) Under service accounting code 9973 which provides for “te...