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Integration, testing and installation of software between centres of a same unit is supply between distinct persons
Case Law Details
- Case Name
- In re Ola Electric Technologies Private Limited (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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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...
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