Proceedings of the International Conference on Law and Technology (ICLT 2025)

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Inclusion of Intellectual Property Issues under Goods and Services Tax (GST) Vis-a-Vis Real Estate Sector

Authors
Mohammad Nizam Ashraf Khan1, *, Afkar Ahmad2, Shreya Goswami3
1Professor of Law, IILM University, G.B. Nagar, Greater Noida, U.P, India
2Professor of Law, Xavier Law School, St. Xavier’s University, Kolkata, West Bengal, India
3Assistant Professor, School of Law, G D Goenka University, Gurugram, Haryana, India
*Corresponding author. Email: nizamkhan.hnlu@gmail.com
Corresponding Author
Mohammad Nizam Ashraf Khan
Available Online 26 December 2025.
DOI
10.2991/978-2-38476-515-7_10How to use a DOI?
Keywords
Goods and Services Tax; Intellectual Property; Affordable Housing Policy; Pradhan Mantri Awas Yojana
Abstract

With respect to the inclusion of supply of goods or services, it has been articulated under Section 7 of the Central Goods and Services Tax Act, 2017 that the activities mentioned in Schedule I of CGST Act 2017 i.e., supply of goods and services or both between related persons or between distinct persons, if made in the course or furtherance of business, would be subject to levy under GST. The present research focuses on how tax on IP transactions can be levied that would ultimately benefit the Union Government to fulfill its promise to provide ‘Housing for all’ mission for urban areas under Pradhan Mantri Awas Yojana – Urban 2.0 in the form of affordable housing so that it will be implemented for 5 years from 1st September 2024 providing central assistance to one crore urban poor and middle-class families to construct, purchase or rent a house at an affordable cost.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Law and Technology (ICLT 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
26 December 2025
ISBN
978-2-38476-515-7
ISSN
2352-5398
DOI
10.2991/978-2-38476-515-7_10How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Mohammad Nizam Ashraf Khan
AU  - Afkar Ahmad
AU  - Shreya Goswami
PY  - 2025
DA  - 2025/12/26
TI  - Inclusion of Intellectual Property Issues under Goods and Services Tax (GST) Vis-a-Vis Real Estate Sector
BT  - Proceedings of the International Conference on Law and Technology (ICLT 2025)
PB  - Atlantis Press
SP  - 101
EP  - 108
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-515-7_10
DO  - 10.2991/978-2-38476-515-7_10
ID  - Khan2025
ER  -