| Feature | Details |
| SAC Code | Nine Nine Eight Three One Three (Software Development) / Nine Nine Seven Three Three One (Licensing) |
| GST Rate | 0% (Zero-rated) if conditions are met; otherwise 18% |
| Primary Requirement | Filing of LUT (Letter of Undertaking) |
| Payment Proof | FIRC (Foreign Inward Remittance Certificate) |
| Reporting | Table 6A of GSTR-1 and Table 3.1(b) of GSTR-3B |
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