{"url":"https://lrlabs.ai/t/india_us_equipment_royalty_10","engine":"deterministic","llm_in_path":false,"id":"india_us_equipment_royalty_10","question":"When does the 10% India–US royalty rate apply?","answer":"Only in the equipment lane: Article 12(2)(b) taxes at 10% royalties for the use or right to use industrial, commercial or scientific equipment (Art 12(3)(b)) and fees for included services ancillary and subsidiary to the enjoyment of that equipment. Every other royalty and FIS case is 15% under Art 12(2)(a)(ii). Sources that state \"India–US royalty/FTS = 10%\" are generalising the equipment lane into an error.","pinpoint":"Article 12(2)(b) read with Article 12(3)(b), India–US DTAA (1990)","confidence":"settled","as_at":"14 Aug 2026","treaty":"India–USA","value":10,"quote":"10 percent of the gross amount of the royalties or fees for included services","quote_string_verified":true,"quote_source":"rule:WHT.EQUIPMENT-RATE.INUS"}