This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST on Sub-Licensing Software, Market Support Fees & Taxable Value Calculation
Case Law Details
- Case Name
- In re AVEVA Software Private Limited (GST AAR Tamil Nadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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 GS...
