TaxTMI 
TaxTMI 
TaxTMI 
2020 (4) TMI 872
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....plicant") 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 as Computer software resulting in Supply of good....
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....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 states that the reasons for seeking Advance Ruling are as under:- a. By virtue of Notification No. 45/2017-Central Tax (Rate) and ....
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.... 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 or non-customised satisfies these attributes, the same would be goods." b. In view of the above, the applicant states that he is of the view that the claim of the customers ....
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....ware 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 when he appeared for the personal hearing. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 8.1 At the outset, we would like to state that the pro....
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....tification. 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 software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in financial yea....