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Supply of software licence – supply of goods or services?
Case Law Details
- Case Name
- In re SPSS South Asia Pvt. Ltd (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re SPSS South Asia Pvt. Ltd (GST AAR Karnataka)
Does the supply of licenses for internet downloaded software fall within the ambit of Notification No.47/2017-Integrated Tax (Rate) dated 14th November 2017 and and Notification No.45/2017- Central Tax (Rate) dated 14.11.2017?
The core issue before us to decide is the classification of the supply of software licence by the applicant i.e. whether it amounts to supply of goods or services. We observe that the software supplied by the applicant is a pre-developed or pre-designed software and made available through the use of encryption keys and...
