https://www.taxtmi.com/forum/issue?id=5432 For software supplied on CD, customs duties (including CVD and SAD) can apply to the cost of the physical media on import, while indirect taxes like service tax and VAT/CST may attach to the transfer of rights in the software depending on classification: packaged software with MRP attracts excise and VAT/CST, packaged without MRP may attract excise/customs on the media and service tax for transfer of right to use, and tailor made software or paper licenses typically draw service tax and VAT/CST; downloads have service tax but no customs/excise on media. en-us Mon, 18 Mar 2013 15:42:55 +0530 Thu, 23 Jan 2025 15:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5432 For software supplied on CD, customs duties (including CVD and SAD) can apply to the cost of the physical media on import, while indirect taxes like service tax and VAT/CST may attach to the transfer of rights in the software depending on classification: packaged software with MRP attracts excise and VAT/CST, packaged without MRP may attract excise/customs on the media and service tax for transfer of right to use, and tailor made software or paper licenses typically draw service tax and VAT/CST; downloads have service tax but no customs/excise on media. Discussion-Forum Service Tax Mon, 18 Mar 2013 15:42:55 +0530 https://www.taxtmi.com/forum/issue?id=5432