https://www.taxtmi.com/article/detailed?id=11028 Transfer of rights by a manufacturing centre to a separately registered software centre to perform integration, testing, installation and marketing of software for consideration is a supply between distinct persons and is leviable to GST; where the transaction transfers only rights to perform these activities, it constitutes a supply of service rather than goods. en-us Fri, 27 Jan 2023 10:25:19 +0530 Fri, 27 Jan 2023 10:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11028 Transfer of rights by a manufacturing centre to a separately registered software centre to perform integration, testing, installation and marketing of software for consideration is a supply between distinct persons and is leviable to GST; where the transaction transfers only rights to perform these activities, it constitutes a supply of service rather than goods. Articles Goods and Services Tax - GST Fri, 27 Jan 2023 10:25:19 +0530 https://www.taxtmi.com/article/detailed?id=11028