https://www.taxtmi.com/caselaws?id=421624 AAR Karnataka ruled that pre-developed software supplied through encryption keys constitutes supply of goods under Chapter Heading 8523, not services. The software qualifies as computer software requiring computer loading and activation for use. Since supply was made to a public funded research institution under DRDO with required certification, the applicant was entitled to concessional CGST/IGST rate of 5% under Notifications 45/2017 and 47/2017 dated 14.11.2017. The ruling distinguished between licensing services and packaged software with limited end-user licenses. en-us Thu, 21 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421624 AAR Karnataka ruled that pre-developed software supplied through encryption keys constitutes supply of goods under Chapter Heading 8523, not services. The software qualifies as computer software requiring computer loading and activation for use. Since supply was made to a public funded research institution under DRDO with required certification, the applicant was entitled to concessional CGST/IGST rate of 5% under Notifications 45/2017 and 47/2017 dated 14.11.2017. The ruling distinguished between licensing services and packaged software with limited end-user licenses. Case-Laws GST Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421624