GST Payable on Foreign Patent Filing Costs Due to Import of Legal Services: AAR West Bengal

In re Medtrainai Technologies Private Limited (GST AAR West Bengal)

The Authority for Advance Ruling, West Bengal examined whether GST is payable on amounts paid by an Indian company towards expenses of foreign patent attorneys in Japan, the USA, and the UK for filing patent applications in those jurisdictions. The applicant had engaged an Indian entity, Seenergi IPR, to coordinate patent filings. Seenergi IPR issued invoices comprising two components: one for its own handling fees and another described as reimbursement of foreign patent attorney charges. While the applicant accept

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