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    <title>Applicability of excise duty or service tax - packaged software</title>
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    <description>Packaged software developed and sold in India is subject to central excise duty and local VAT and is not liable to service tax; domestic developers may claim the SSI exemption threshold subject to the conditions of the applicable excise notification. Software developed abroad and imported into India is subject to customs duty and does not qualify for the SSI exemption when treated as an import.</description>
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      <title>Applicability of excise duty or service tax - packaged software</title>
      <link>https://www.taxtmi.com/forum/issue?id=1189</link>
      <description>Packaged software developed and sold in India is subject to central excise duty and local VAT and is not liable to service tax; domestic developers may claim the SSI exemption threshold subject to the conditions of the applicable excise notification. Software developed abroad and imported into India is subject to customs duty and does not qualify for the SSI exemption when treated as an import.</description>
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      <law>Central Excise</law>
      <pubDate>Tue, 19 May 2009 12:55:42 +0530</pubDate>
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