https://www.taxtmi.com/highlights?id=65234 Levy of GST - distinct persons - supply of goods or supply of services - The transfer of right to do integration testing, installation and marketing software from the applicant to Karnataka Cost centre is leviable to GST as such transaction is being executed between two distinct persons i.e., two cost centers of the same entity. Further as such supply is found to be involving only transfer of the said right, it is concluded that the supply is of services and not of goods. - AAR en-us Tue, 23 Aug 2022 14:57:10 +0530 Tue, 23 Aug 2022 14:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65234 Levy of GST - distinct persons - supply of goods or supply of services - The transfer of right to do integration testing, installation and marketing software from the applicant to Karnataka Cost centre is leviable to GST as such transaction is being executed between two distinct persons i.e., two cost centers of the same entity. Further as such supply is found to be involving only transfer of the said right, it is concluded that the supply is of services and not of goods. - AAR Highlights GST Tue, 23 Aug 2022 14:57:10 +0530 https://www.taxtmi.com/highlights?id=65234