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