Integration, testing and installation of software between centres of a same unit is supply between distinct persons
Last updated: 13 January 2023
Court :
AAR, Tamil Nadu
Brief :
The AAR, Tamil Nadu in the matter of Ola Electric Technologies Pvt. Ltd. [Order No. 31/AAR/2022 dated July 29, 2022]has held that the transfer of rights to perform integration testing, installation, and marketing of software from an e-vehicle manufacturing unit to a software development centre on behalf of end-users is subject to Goods and Services Tax("GST") being a supply between two distinct persons.Further held that, where the supply only involves the transfer of rights, it is considered as a supply of service and not that of goods.
Citation :
Order No. 31/AAR/2022 dated July 29, 2022
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Bimal Jain
Published in GST
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