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Supply of licenses for internet downloaded software is covered under “Supply of goods” and the said supply is covered under tariff heading 8523.

Nature of supply— In the instant case, applicant filed the instant application in relation to the applicability of the notification No.45/2017-Central Tax (Rate) dated 14.11.2017 to the transaction of supply of IBM SPSS software, a statistical modeling software, in India. the core issue before us to decide is the classification of the supply of software licence by the applicant i.e. whether it amounts to supply of goods or services. We observe that the software supplied by the applicant is a pre-developed or pre-designed software and made available through the use of encryption keys and hence it satisfies all the conditions that are required to be satisfied to cover them under the definition of 'goods'. Further 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. Held that— The Notification 45/2017-Central Tax (Rate), dated 14.11.2017 or Notification 47/2017- Integrated Tax (Rate), dated are applicable to the transaction / supply of the applicant.
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