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VAT - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Levy of VAT - transfer of goods or not - integration process of ...


ERP Software Integration Not Subject to VAT as No Goods Transfer Occurs, Rules Court.

November 7, 2015

Case Laws     VAT and Sales Tax     HC

Levy of VAT - transfer of goods or not - integration process of the developed ERP software is undertaken by the assessee by deputing ERP implementation team to render ERP implementation service - no portion of the consideration received could be attributed to sale of the software - HC

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