Integration, testing and installation of software between centres of a same unit is supply between distinct persons

In re Ola Electric Technologies Private Limited (GST AAR Tamilnadu) Integration, testing and installation of software between centres of a same unit is supply between distinct persons The AAR, Tamil Nadu in the matter of Ola Electric Technologies Pvt. Ltd. [Order No. 31/AAR/2022 dated July 29, 2022] has held that the transfer of rights to perform integration testing, installation, and marketing of software from an e-vehicle manufacturing unit to a software development centre on behalf of end-users is subject to Goods and Services Tax (“GST”) being a supply between two distinct persons. Fur...