TaxTMI 
TaxTMI 
XYZ(India) will be selling a software to PQR(U.K.) but the same will be delivered and used by ABC(India). PQR and ABC are related. Is XYZ liable to pay GST on the sale of software?
Export of Service
19 Jun 2019 
4 Replies 
1004 Views Asked by
Place of supply determines GST liability for software delivered in India to a related party, depending on delivery mode.
Whether GST applies depends on the place of supply and delivery modality: if the software is delivered in physical form to the related Indian recipient so that the location of the goods at delivery is in India, the transaction is treated as taxable; absent physical delivery to India, GST may not apply. The analysis centers on delivery method, location at time of transfer, and related-party delivery. (AI Summary)
Whether GST applies depends on the place of supply and delivery modality: if the software is delivered in physical form to the related Indian recipient so that the location of the goods at delivery is in India, the transaction is treated as taxable; absent physical delivery to India, GST may not apply. The analysis centers on delivery method, location at time of transfer, and related-party delivery. (AI Summary)