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    <description>Applicability of indirect taxes for software development depends on the nature of supply, mode of delivery, and end use: Service Tax may apply where software is provided as a service (bespoke or with ongoing obligations), VAT may apply where software is treated as a sale of goods or packaged product, and both can arise in particular factual matrices; Central Excise duty has been exempted and classification in the tariff chapter aids but does not alone determine taxability.</description>
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      <description>Applicability of indirect taxes for software development depends on the nature of supply, mode of delivery, and end use: Service Tax may apply where software is provided as a service (bespoke or with ongoing obligations), VAT may apply where software is treated as a sale of goods or packaged product, and both can arise in particular factual matrices; Central Excise duty has been exempted and classification in the tariff chapter aids but does not alone determine taxability.</description>
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