Bombay High Court Clarifies GST Classification and Tax Rates for Licensing Copyright in Cinematographic Films

sketch of the Bombay High Court
Case
Dharma Productions Pvt Ltd v. The State of Maharashtra (Bombay High Court, 10-09-2026)
Law
Constitution of India, Central Goods and Services Tax Act, Maharashtra Goods and Services Tax Act, Copyright Act.

Highlights of the Judgment:

  • Examination of Article 226 writ maintainability amidst alternative remedies where orders suffer from jurisdictional errors.
  • Statutory interpretation distinguishing intellectual property rights in general goods from information technology software.
  • Analysis of Service Accounting Codes (SAC 997332) governing licensing for broadcasting original films versus software.
  • Ruling that delivery modes do not alter the essential character and tax classification of intellectual property licenses.
  • Application of board circulars regarding retroactive GST rate regularization for film distributions on an as-is-where-is basis.
  • Reiteration that administrative adjudication orders cannot be supplemented by counter-affidavits before writ courts.