https://www.taxtmi.com/caselaws?id=798791 Customer-specific software development provided through end-to-end outsourcing, maintenance, implementation and support arrangements does not constitute a sale of goods where customers retain control over their systems and no property in marketable software transfers for consideration. Software created exclusively for a customer, with intellectual property vesting in or licensed to that customer solely for service use, remains a service contract rather than VAT-taxable software sales. Digital Signature Certificate issuance by a licensed certifying authority is likewise a certification service, not a transfer of goods. Service turnover cannot be recharacterised as turnover from software or other goods for VAT assessment. en-us Mon, 24 Aug 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798791 Customer-specific software development provided through end-to-end outsourcing, maintenance, implementation and support arrangements does not constitute a sale of goods where customers retain control over their systems and no property in marketable software transfers for consideration. Software created exclusively for a customer, with intellectual property vesting in or licensed to that customer solely for service use, remains a service contract rather than VAT-taxable software sales. Digital Signature Certificate issuance by a licensed certifying authority is likewise a certification service, not a transfer of goods. Service turnover cannot be recharacterised as turnover from software or other goods for VAT assessment. Case-Laws VAT / Sales Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798791