https://www.taxtmi.com/article/detailed?id=5 Notification no. 6/2006 CE exempts customized software (developed for a specific user) and treats packaged or canned software as intended for sale "off the shelf." The exemption thus operates in two parts: customized software not being packaged, and packaged software when not sold "off the shelf." The author identifies uncertainty whether software downloaded from the internet qualifies as "off the shelf" and recommends a clarification of that expression in the notification to prevent disputes. en-us Wed, 01 Mar 2006 00:00:00 +0530 Sat, 23 Oct 2010 10:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5 Notification no. 6/2006 CE exempts customized software (developed for a specific user) and treats packaged or canned software as intended for sale "off the shelf." The exemption thus operates in two parts: customized software not being packaged, and packaged software when not sold "off the shelf." The author identifies uncertainty whether software downloaded from the internet qualifies as "off the shelf" and recommends a clarification of that expression in the notification to prevent disputes. Articles Central Excise Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=5