Upgrade and Save: Get 10% OFF on CAclubindia Pro Subscription! Use Code: SAVE10 Subscribe Now!

GST ON SOFTWARE

Saiman Dutta (20 Points)

26 April 2018

Supply of IT sotware by developer to purchaser is a "Supply of Service"...

Rectify if this is incorrect...

Reply
Follow
Share

2 Replies

RAJA P M ("Do the Right Thing...!!!") (127977 Points)
Replied 26 April 2018

https://www.indiafilings.com/learn/software-goods-services-gst/

Upgrade to CAclubindia Pro. Subscribe Now!

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 26 April 2018

Development of software is service
In GST, the development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software is termed as supply of service, attracting 18% GST rate.

Software in physical form is goods (in cd, pendrive), IT software is goods under the customs Tariff Act with HSN code 85238020