Supply of software as services recognised under GST for development, customization, enhancement and implementation of information technology software. Development, design, programming, customization, adaptation, upgradation, enhancement and implementation of information technology software shall be treated as supply of services under the GST framework, classifying those software-related activities as services rather than goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply of software as services recognised under GST for development, customization, enhancement and implementation of information technology software.
Development, design, programming, customization, adaptation, upgradation, enhancement and implementation of information technology software shall be treated as supply of services under the GST framework, classifying those software-related activities as services rather than goods.
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