Software development

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