GST ON SOFTWARE

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

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