Sale of software comes under Permanant transfer of software in IT and SAAS comes under Temporary category. To avoid confusion CBEC has put both under a single HSN Code 9973 Chapter Heading with GST rate of 18%. Have a look below
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
