pre designed software

Pre designed or ready-made software not customised according to your needs will be goods.

customised, designed According to your needs is service

it means if we purchase anti virus software then it will be treated as supply of good ?

Yes ,.. purchase of antivirus is Goods

software which are sold in packages or CDs or DVDs or USB Drivers will be classified as goods. Though the copyright of the program would remain with the development company, the moment copies are made and marketed, it would be termed as goods.

Transfer of Software Intellectual Property Rights is Service

Good explanation by by everybody

thanku sir . BTW under which section above explanation is stated?

Goods (software) under the heading 8523 80 20 of custom tariff Act