GST ON SOFTWARE

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

Rectify if this is incorrect...
Replies (2)
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

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