Customized Software Subject to Sales Tax Under KGST Act, Even if Tailored for Specific Client Needs.

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....Goods - activity of developing and supply of customised software to its clients - Merely because the software developed by the respondent/assessee in the instant case was customised for a particular user and was not sold to other users, the charges collected from the customer cannot escape the levy of sales tax under the KGST Act. - HC....