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    <title>MOBILE INSURANCE AND ANTI THEFT “MOBILE APP” - VAT OR SERVICE TAX</title>
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    <description>Software copied and supplied for use, including canned mobile apps, acquires the attributes of goods once copies are made and marketed; transfer of the right to use by giving legal possession and effective control constitutes a sale of goods and is subject to State VAT. Incidental installation or minor customization included in the sale price does not convert the transaction into a service, whereas separately charged, distinct services may attract Service Tax.</description>
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