https://www.taxtmi.com/article/detailed?id=10384 Pre developed packaged software accessed via encryption or license keys that must be loaded and activated on a computer qualifies as goods - specifically computer/application software - and not a services supply. The explanatory notes exclude limited end user licences embedded in packaged software from software licensing services, supporting classification under the tariff for computer software. When supplied to a public funded research institution with the prescribed certificate and satisfying notification conditions, such supplies attract the concessional rate set out in the relevant notification. en-us Sat, 07 May 2022 06:38:29 +0530 Sat, 07 May 2022 06:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10384 Pre developed packaged software accessed via encryption or license keys that must be loaded and activated on a computer qualifies as goods - specifically computer/application software - and not a services supply. The explanatory notes exclude limited end user licences embedded in packaged software from software licensing services, supporting classification under the tariff for computer software. When supplied to a public funded research institution with the prescribed certificate and satisfying notification conditions, such supplies attract the concessional rate set out in the relevant notification. Articles Goods and Services Tax - GST Sat, 07 May 2022 06:38:29 +0530 https://www.taxtmi.com/article/detailed?id=10384