Classification of supply - supply of goods or supply of services ...

Case Laws GST

April 2, 2021

Classification of supply - supply of goods or supply of services - software license - the Explanatory Notes to the Scheme of Classification of Services stipulates that the services of limited end-user licence as part of packaged software are excluded from the SAC 997331, that covers Licensing services for the right to use computer software and databases. Hence the supply made by the applicant is covered under “Supply of goods” and the said supply is covered under tariff heading 8523. - AAR

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Classification of supply - supply of goods or supply of services ...

Case Laws GST

April 2, 2021

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