import of Software with license in CD

[Pradeep Jain]

We have imported one Engine Calibration System from one supplier situated in Germany

From the same supplier we have to purchase licensed software to make above referred Calibration Sys. workable

The software will be supplied in CD

Is the import transaction of License Software attracts any Tax liability such as Customs Duty, Service Tax etc.

Please provide legal opinion

Regards,

 

[Radha Arun]

Please see http://www.udyogsoftware.com/documents/10523/e39dc3c2-0c39-4a5a-8943-087a6ee13196. 

[YAGAY andSUN]

Category of Software	Excise Duty[ in case Manufacture in India]	Custom Duty [In case of Imports]	Service Tax	VAT/ CST
Packaged Software with MRP	Yes	No basic but CVD and SAD	No	Yes
Packaged software where MRP not required	Excise duty on cost of media	No basic but CVD and SAD on cost of media	Service Tax on transfer of right to use software	Yes
Tailor made software	No	No	Yes	Yes
Paper License of software and PUK card	No	No	Yes	Yes
Software downloaded on internet form out of India	No	No	Yes	NA to person downloading software

AI Summary

Clarifying Tax Liabilities for Importing Software: Excise Duty, Customs Duty, Service Tax, VAT/CST Explained for Different Software Types. An individual inquired about the tax liabilities associated with importing licensed software on a CD from Germany to make an Engine Calibration System operational. Two responses were provided. The first response directed the individual to a document for more details. The second response outlined various tax implications based on the software category, indicating potential liabilities such as excise duty, customs duty, service tax, and VAT/CST depending on whether the software is packaged, tailor-made, or downloaded. The discussion aimed to clarify the tax obligations for different types of software imports.