Publisher of Educational books which is Exempt supply has paid Royalty to the Book Writers, GST on Royalty has to be paid, please share us SAC Code No. and Rate of GST - either 12% or 18%. Please confirm

Reply— The above mentioned service is covered under SAC 9973 (Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software) and taxable @12%.