GST Applies to Software Sub-Licensing and Market Support Fees; Value Determined by Section 15, Rule 28.

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....Levy of GST - valuation of supply - sub-licensing of the software by the applicant to end-users in India - Market Support fees received by the applicant from Central Hub - The applicant is liable to GST - Value shall be determined u/s 15 and Rule 28 - AAR....