In re Solize India Technologies Private Limited (GST AAR Karnataka)
1. Whether software supplied by the applicant qualifies to be treated as Computer software resulting in Supply of goods?
The supply of software supplied by the applicant which is not designed and developed specific to any customer and sold without any customisation, qualifies as “supply of goods” and “supply of computer software as goods”.
2. Whether the benefits of Notifications No. 45/2017-Central Tax (Rate) and 47/2017-Integrated Tax (Rate) dated 14.11.17 are applicable to the supplies made to the institutions given in the notification?
The benefits of Notifications No.45/2017-Central Tax (Rate) and Notification No.47/2017-Integrated Tax (Rate) both dated 14.11.2017 are applicable to the supplies made if the same are made to recipients if they are covered under Column (2) and if the conditions as specified in Column (4) of the said Notifications.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICES TAX ACT. 2017 AND UNDER SUB-SECTION (41 OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT. 2017
1. M/s Solize India Technologies Private Limited, Gayathri Lake Front, Survey No, 188, Ring Road, Hebbal, Bengaluru 560024, (hereinafter referred to “the applicant”) and having a GSTIN 29AAACC7355D1ZQ, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act.
2. The applicant is a private limited company registered under the provisions of the Goods and Services Act, 2017. The applicant states that he is engaged in the business of supplying software.
3. The applicant has sought advance ruling in respect of the following questions:
1. Whether software supplied by the applicant qualifies to be treated as Computer software resulting in Supply of goods?
2. Whether the benefits of Notifications No. 45/2017-Central Tax (Rate) and 47/2017-Integrated Tax (Rate) dated 14.11.17 are applicable to the supplies made to the institutions given in the notification?
4. The applicant furnishes some facts relevant to the stated activity.
a. The applicant states that he is engaged in purchase of software from their principal partner and supply the same to their customers. The conditions of agreement between principal partner, applicant and customers inter-alia include that the applicant and customers shall not:-
