Supply of software not designed specifically for any customer is Supply of goods

In re Solize India Technologies Private Limited (GST AAR Karnataka) 1. Whether software supplied by the applicant qualifies to be treated as Computer software resulting in Supply of goods? The supply of software supplied by the applicant which is not designed and developed specific to any customer and sold without any customisation, qualifies as “supply of goods” and “supply of computer software as goods”. 2. Whether the benefits of Notifications No. 45/2017-Central Tax (Rate) and 47/2017-Integrated Tax (Rate) dated 14.11.17 are applicable to the supplies made to the i...