17 February 2016
It depends on how sell your software to the customer. If you sell as a product, it attracts excise and VAT. If you sell as a service it attracts service tax. In case of export of service, service tax not attracts.
17 February 2016
Refer the below cases: TCS vs. State of Andhra Pradesh [2005] Infosys Technology Ltd Vs. CCT [ Madras High Court ] Transforming blank CD into software loaded disc is ‘manufacture’. CIT v. Oracle Software India Ltd 2010 ELT 161 [SC]. Sasken Communication Technology Ltd v. Jt.CCT [ 2011] 33 STT 507
17 February 2016
Software is excisable goods Information technology software ( branded as well as tailor made ) is excisable goods under the heading 8523 80 20 and tariff rate of duty is 12%. However, all software except canned software [i.e. the software which can be sold off the shelf ] , is exempt under Sl. no. 27 of Notification no. 6/2006- CE dated 1.3.2006.
Custom duty on Software ITS fall under the heading 8523 80 20 of custom tariff and import of software [ branded or tailor made ] is not subject to custom duty. However , the excise duty is payable on branded ( packaged or canned ) software. Hence, CVD will be payable if package or canned software is imported.
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