1.Whether GST is applicable on sub-licensing of the software by the applicant to end used in India? If yes, then what shall be the value of supply?
2.Whether GST is applicable on the 'Market Support fees received by the applicant from Central Hub?
3. Whether the taxable value for the operating fees paid to Central Hub by the applicant pursuant to the said arrangement shall be determined as per rule 28 of the Tax Valuation rules prescribed in CGST Rules 2017?
States/UT
Order No. & Date
TN/24/AAR/2023 Dated 20.06.23
Order date
20-06-23
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Category
97(2)(g)
Year