a) Whether software licenses supplied by the applicant qualifies to be treated as computer software resulting in supply of goods and are therefore to be classified under Chapter Heading 8523 80 20?
B) Whether the benefits of Notifications No. 45/2017-Central Tax (Rate), Notification (45/2017) No. FD48 CSL 2017, Bengaluru and Notification No. 47/2017-IGST (Rate) all dated 14.11.2017 are applicable to the software licenses supplied by the Applicant to the institutions given in the notification?
States/UT
Order No. & Date
KAR ADRG 11/2022 dated 21.04.2022
Order date
21-04-22
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Category
97(2)(b) & 97(2)(g)
Year