GST on Sub-Licensing Software, Market Support Fees & Taxable Value Calculation

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...