Case Law Details
Case Name : In re AVEVA Software Private Limited (GST AAR Tamil Nadu)
Related Assessment Year :
Courts :
AAR Tamilnadu Advance Rulings
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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 Please become a Premium member. If you are already a Premium member, login here to access the full content.
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