https://www.taxtmi.com/caselaws?id=443141 AAR Tamil Nadu held that sub-licensing of software by distributor to end-users constitutes supply of goods, not services, as software meets all attributes of goods definition under GST law despite being intangible intellectual property. GST applies at actual transaction value between distributor and end-user. Market support fees from Central Hub qualify as additional consideration forming part of supply value under Section 15. Operating fees paid to Central Hub constitute import of services under reverse charge, with valuation governed by Rule 28 of CGST Rules due to related party relationship between distributor and Central Hub. en-us Tue, 20 Jun 2023 00:00:00 +0530 Mon, 21 Apr 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443141 AAR Tamil Nadu held that sub-licensing of software by distributor to end-users constitutes supply of goods, not services, as software meets all attributes of goods definition under GST law despite being intangible intellectual property. GST applies at actual transaction value between distributor and end-user. Market support fees from Central Hub qualify as additional consideration forming part of supply value under Section 15. Operating fees paid to Central Hub constitute import of services under reverse charge, with valuation governed by Rule 28 of CGST Rules due to related party relationship between distributor and Central Hub. Case-Laws GST Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443141