TaxTMI 
TaxTMI 
Dear Sir,
if the Importer got the Software through cloud and the same is claimed in followed shipment invoice. since it is non physical item at the time of the import. what is the GST Notification for such item to claim as the imported item.
APPLICABILTY OF THE IGST ON IMPORT OF SOFTWARE
20 Aug 2019 
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IGST on imported software: cloud-based supplies treated as import of service and taxable under reverse charge mechanism.
Cloud-delivered software is treated as an import of service (HSN 997331) and is taxable under IGST on a reverse charge basis as per Notification No.10/2017-IT (Rate). No bill of entry is required for services; the recipient must discharge tax under reverse charge and report the supply in GSTR-1. Where eligible, the recipient may claim input tax credit for the IGST paid and disclose it in the ITC section of the monthly return. (AI Summary)
Cloud-delivered software is treated as an import of service (HSN 997331) and is taxable under IGST on a reverse charge basis as per Notification No.10/2017-IT (Rate). No bill of entry is required for services; the recipient must discharge tax under reverse charge and report the supply in GSTR-1. Where eligible, the recipient may claim input tax credit for the IGST paid and disclose it in the ITC section of the monthly return. (AI Summary)