Case Law Details
In re AVEVA Software Pvt ltd (GST AAR Tamilnadu)
1. Whether GST is applicable on sub-licensing of the software by the applicant to end-users in India? If yes, then what shall be the value of supply?
The activity performed by the Applicant i.e. sub-licensing of the software by the Applicant to end-users in India would squarely fall under ‘Supply of goods’, and GST shall be applicable on the same in terms of Section 9 of CGST Act, 2017 and the taxable value will be the actual transaction value which the Applicant has charged the end user for sub licensing the software.
2. Whether GST is applicable on the ‘Market Support fees’ received by the applicant from Central Hub?
The amount received from the Central Hub in the form of Market support fees by the Local Operating Entity(the Applicant) is an additional consideration charged towards the supply in this case which will form part of the value of supply as per the provisions of section 15 of the GST Act.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
