AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2020 (4) TMI 872
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....24, (hereinafter referred to "the applicant") and having a GSTIN 29AAACC7355D1ZQ, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a private limited company registered under the provisions of the Goods and Services Act, 2017. The applicant states that he is engaged in the business of supplying software. 3. The applicant has sought advance ruling in respect of the following questions: 1. Whether software supplied by the applicant qualifies to be treated a....
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....ier, Aerospace, Railways, Heavy equipment, Machinery, etc. The functionality of Software (i.e. input to the Software and output from the Software) remains unchanged irrespective of the type of customers (Automotive, Defence, Aerospace etc.) using the same. In other words the software supplied by use could be used by the customers in different fields depending on their requirement. In short, it is a package software and not tailor made one, to suit individual requirement. d. The applicant states that their customer base is mainly Government Departments, public funded research institutions and public sector undertakings viz. HAL, VSSC, BHEL, BEML, DRDL, VRDE, CVRDE, IITs at various locations, ADA and NAL, etc. 5. The applicant sta....
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....he software provided by the applicant is not tailor made but similar to packaged (canned) software as defined in the case of M/s Tata Consultancy Services vs. State of Andhra Pradesh. In the said case the Honourable Apex Court held that Canned (Packaged) Software is termed as "Goods" to attract sales tax levy. In para 24 of the decision (2004 (178) ELT 22 (SC)) = 2004 (11) TMI 11 - SUPREME COURT, the Honourable Apex Court has held that:- "24. A "goods" may be a tangible property or an intangible one. It would become goods provided it has the attributes thereof having regard to (a) utility (b) capable of being bought and sold (c) capable of transmitted, transferred, delivered, stored and possessed. If a software whether customized o....
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....s in GST? Answer: In terms of Schedule II of the WBGST Act, 2017, development, design, programming, customization, adaptation, upgradation, enhancement, implementation of information technology software and temporary transfer or permitting the use of enjoyment of any intellectual property right are treated as services. But, if a pre-developed or pre-designed software is supplied in any medium / storage (commonly bought off-the-shelf) or made available through the use of encryption keys, the same is treated as a supply of goods classified under the heading 8523." FINDINGS & DISCUSSION 8. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by him wh....
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....ly of goods are liable to tax at 2.5% CGST when such goods are supplied to the institutions as specified in the column (2) of the said Notification subject to the conditions as specified in the column (3) of the said Notification. The Entry No.1 of the said Notification reads as under: S.No. Name of the Institution Description of the goods Conditions 1. Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a Hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) computer soft....
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....case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. 9.2 The computer software are covered in the column (3) of the Table present in the Notification No. 45/2017 - Central Tax (Rate) dated 14th November, 2017 as amended from time to time. If they are sold to such recipients as covered under Column (2) of the Notification and if they are satisfies the conditions specified in Column (4) of the Notification, then the supply of such comput....