Supply of IT sotware by developer to purchaser is a "Supply of Service"...
Rectify if this is incorrect...
2 Replies
RAJA P M
("Do the Right Thing...!!!")
(128106 Points)
Replied 26 April 2018
https://www.indiafilings.com/learn/software-goods-services-gst/
Pankaj Rawat
(GST Practitioner)
(55057 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
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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