K- vat or cst on export of packaged software

Others 515 views 3 replies

My client want to export packaged Software license to the US.  

I want to know whether he will be liable to collect VAT / CST  from forigien buyer and pay to the Indian Govt.

 

Regds

Replies (3)
Yes. My company has taken services like that and both service tax and vat is applicable.
Yes. My company has taken services like that and both service tax and vat is applicable.

According to my view since it is export of software CST or VAT will not be applicable as article 286 (1) (b) of Constitution of India prohibits imposition of sales tax on import and export by state government.


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