Software development

please can anybody tell me, i have one doubt regarding the software development. if the software is developed in india to U.S client, it becomes under software export or not.

for what reasons it comes under software export?

Replies (2)

Development of software for a recipient located outside India is in the nature of export of  SERVICE itself, and it falls under Ctegory C of Export of services Rules i.e services provided to a recipient located ouside India. Further the position will remain same  even if developed software has been written on some kind of storage device like Cd / DVD etc , it shall fall under the same category

Conditions:

1) When such services are provided from any of his commercial establishment / office located in India

2) Tangible goods(in our case CD or DVD) supplied for use are located outside India during the period of use of such tangible goods by such recipient

thankq shreekant, if there any licenses are required

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
19 August 2026
PAID ARTCILE ASSISTANT

My Legal Tax Consultants Pvt. Ltd.

Noida

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

Jain Ankit and Co

Gurgaon

CA Inter

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details