Information technology software exempted from customs duty under amended notification, including rights documents and a statutory definition. Amendment substitutes the tariff entry to list Information Technology software and documents of title conveying the right to use such software as nil-rated (exempt) goods, deletes the former S. No. 207, and provides a statutory definition: any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of manipulation or providing interactivity to a user by means of an automatic data processing machine.
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.
Information technology software exempted from customs duty under amended notification, including rights documents and a statutory definition.
Amendment substitutes the tariff entry to list Information Technology software and documents of title conveying the right to use such software as nil-rated (exempt) goods, deletes the former S. No. 207, and provides a statutory definition: any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of manipulation or providing interactivity to a user by means of an automatic data processing machine.
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