Software Licenses Classified as "Supply of Goods" Under Tariff Heading 8523; Excludes Limited End-User Licenses per SAC 997331.

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....Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot be used without the aid of the computer - the Explanatory Notes to the Scheme of Classification of Services stipulates that the SAC 997331 covers Licensing services for the right to use computer software and databases but excludes the services of limited end-user licence as part of packaged software from the said SAC. Hence the supply made by the applicant is covered under "Supply of goods" and the said supply is covered under tariff heading 8523. - AAR....