270. Mr E filed an appeal before high court raising question whether GST is leviable on royalty charges for transfer of know how. However, high court rejected the application contending that the same is not under its jurisdiction. Advise Mr. E.

As per section 117, the high court only entertains applications involving substantial question of law. The question raised in appeal relating to leviability of GST, hence, outside the jurisdiction of High Court. Thus, appeal for deciding leviability of GST lies to Supreme Court.