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Supply of software which is not designed and developed specific to any customer and sold without any customisation, qualifies as “supply of goods” and “supply of computer software as goods”.

Supply under GST — The applicant has sought advance ruling in respect of the following questions: 1. Whether software supplied by the applicant qualifies to be treated as Computer software resulting in Supply of goods? 2. Whether the benefits of Notifications No. 45/2017-Central Tax (Rate) and 47/2017-Integrated Tax (Rate) dated 14.11.17 are applicable to the supplies made to theinstitutions given in the notification? Held that— 1. The supply of software supplied by the applicant which is not designed and developed specific to any customer and sold without any customisation, qualifies as “supply of goods” and “supply of computer software as goods”. 2. The benefits of Notifications No.45/ 2017-Central Tax (Rate) and Notification No.47/2017-Integrated Tax (Rate) both dated 14.11.2017 are applicable to the supplies made if the same are made to recipients if they are covered under Column (2) and if the conditions as specified in Column (4) of the said Notifications. — Solize India Technologies Private Limited, In Re… [2020] 23 TAXLOK.COM 009 (AAR-Karnataka)