https://www.taxtmi.com/caselaws?id=405971 The Authority for Advance Rulings (AAR) classified the supply of software licenses by the applicant as a supply of goods under tariff heading 8523. The supply of software licenses to public funded research institutions, like the National Institute of Science Education and Research, Bhubaneswar, was deemed eligible for the reduced tax rate under Notification No. 45/2017-Central Tax (Rate) and Notification No. 47/2017-Integrated Tax (Rate), subject to meeting the specified conditions in the notifications. en-us Wed, 24 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405971 The Authority for Advance Rulings (AAR) classified the supply of software licenses by the applicant as a supply of goods under tariff heading 8523. The supply of software licenses to public funded research institutions, like the National Institute of Science Education and Research, Bhubaneswar, was deemed eligible for the reduced tax rate under Notification No. 45/2017-Central Tax (Rate) and Notification No. 47/2017-Integrated Tax (Rate), subject to meeting the specified conditions in the notifications. Case-Laws GST Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405971