Software export

[Kaustubh Karandikar]

Software is developed and the same is sent to the customer outside India through cloud services. Whether it will be treated as export of services?

AI Summary

Debate on whether cloud-delivered software to foreign clients qualifies as export of services under GST laws. A discussion on a forum revolves around whether software developed in India and delivered to a foreign client via cloud services qualifies as an export of services under GST laws. Participants debate whether such software should be classified as goods or services, referencing Supreme Court rulings and the IGST Act. The conversation touches on the definition of OIDAR services and the necessity of fulfilling export procedures, like the SOFTEX form, to ensure compliance with foreign currency receipt requirements. Various interpretations are shared, emphasizing the complexity of categorizing software transactions under GST regulations.