India GST on Franchisee Fees & Royalty for use of trademark, brand name, IPR 12 January 2021178 views1 min read Source Taxguru Taxable transaction Interplay between section 7(5)(c) and Section 13(8)(b) of IGST Act, 2017 in the matter of Intermediary Services Rule 86B :- Restrictions on use of amount available in electronic credit ledger