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Supply of Software

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....upply of Software<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 30-7-2022 Last Reply Date:- 5-8-2022 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>XYZ is registered in Maharashtra under GST. They are also having an Office in Chennai but the same is not registered. Chennai office is developing a software (both customized and Standard) and sending to Maharashtra unit through ....

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....email. 1) Is Chennai unit required to register with GST and charge GST to Maharashtra unit? 2) If yes, it will be treated as supply of goods or services? Reply By Amit Agrawal: The Reply: Sir, you never stops constantly raising interesting queries .... Please keep it up as it helps this forum as interesting and engaging. I think I know the answers to your subject queries. But, needs time to ....

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....re-check on some aspects before putting my views here. I will get back soon. (Got to go for some work). See you soon! And please keep this up. Reply By Shilpi Jain: The Reply: This will be a supply of service and the Chennai unit would be required to take registration to comply. Reply By Amit Agrawal: The Reply: As was in old regime, issue (whether goods or services) continues to be contro....

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....versial even under GST. To understand some of the aspects of the controversy, please see the followings: A. AAR ruling IN RE: M/S. KEYSIGHT TECHNOLOGIES INDIA PVT. LTD, as reported in 2022 (4) TMI 1290 B. CBIC in its FAQs dated 15.12.2018 at Q. No. 17 had said that &quot;Development, design, programming, customization, adaptation, upgradation, enhancement, implementation of information technolo....

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....gy software shall be treated as supply of services as per No. 5 (2)(d) of Schedule -II of the GST law&quot;. C. CBIC vide its sectoral FAQs on Information Technology ('IT') and IT enabled services had said that &quot;in terms of Schedule II of the CGST Act, 'upgradation and implementation of information technology software or permitting the use or enjoyment of any intellectual property right are ....

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....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 classifiable under heading 8523.&quot;. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By Ganeshan Ka....

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....lyani: The Reply: The Chennai unit has to take registration and in that case it can claim input tax credit on its inward supply.<br> Discussion Forum - Knowledge Sharing ....