https://www.taxtmi.com/caselaws?id=426680 The AAR held that transfer of right to do integration testing, install and market software between two cost centers of the same entity located in different states constitutes a taxable supply under GST. The transaction involved consideration of Rs.1,05,00,00,000 with invoice raised for Rs.1,02,75,11,617. Since cost centers had separate registrations in different states, they qualified as distinct persons. The supply was classified as service rather than goods, being transfer of right to perform integration testing, installation and marketing activities. The transaction satisfied supply criteria under GST law. en-us Fri, 29 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426680 The AAR held that transfer of right to do integration testing, install and market software between two cost centers of the same entity located in different states constitutes a taxable supply under GST. The transaction involved consideration of Rs.1,05,00,00,000 with invoice raised for Rs.1,02,75,11,617. Since cost centers had separate registrations in different states, they qualified as distinct persons. The supply was classified as service rather than goods, being transfer of right to perform integration testing, installation and marketing activities. The transaction satisfied supply criteria under GST law. Case-Laws GST Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426680