{"id":4042,"date":"2026-01-05T23:24:48","date_gmt":"2026-01-05T23:24:48","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4042"},"modified":"2026-01-05T23:24:50","modified_gmt":"2026-01-05T23:24:50","slug":"gst-aar-wb-ruling-dated-24-12-2025-gst-payable-on-foreign-patent-filing-costs-due-to-import-of-legal-services","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/05\/gst-aar-wb-ruling-dated-24-12-2025-gst-payable-on-foreign-patent-filing-costs-due-to-import-of-legal-services\/","title":{"rendered":"GST, AAR WB Ruling Dated 24\/12\/2025 – GST payable on Foreign Patent filing costs due to import of Legal Services\u00a0"},"content":{"rendered":"\n

Case of Medtrainai Technologies Private Limited, AAR West Bengal Ruling Dated 24th<\/sup>\u00a0December 2025.<\/em>\u00a0AAR ruled that the company is required to pay GST towards reimbursement of expenses a Japanese patent attorney has incurred towards filing a patent in the Japanese Patent Office. The company is filing the patent in favour of one of the directors. The company is not planning to do business in Japan. As per Entry no. 2 of the Notification No. 13\/2017 (Rate) dated 28th<\/sup>\u00a0June 2017, tax is liable to be paid on a reverse charge basis.<\/p>\n\n\n\n

(Link: AAR WB Ruling Dated 24\/12\/2025)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Medtrainai Technologies Private Limited, AAR West Bengal Ruling Dated 24th\u00a0December 2025.\u00a0AAR ruled that the company is required to […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-4042","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAR WB Ruling Dated 24\/12\/2025 - 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