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Tag: Computer software

GST ArticleHigh Court

Refund claim should not be rejected due to deficiency of GST network/software

byCA Bimal Jain01/01/202301/01/2023

The Hon’ble Gujarat High Court in Aartos International LLP v. Deputy Commissioner (Customs) [R/Special Civil Application No. 14649 of 2022,…

GST ArticleSupreme Court

Service Tax cannot be levied on antivirus software sold in CD

byCA Bimal Jain10/08/202210/08/2022

The Hon’ble Supreme Court of India in the matter of Commissioner of Service Tax Delhi v Quick Heal Technologies Limited…

AAR

Services of limited end-user licence as part of packaged software classifiable as supply of goods

byAdmin07/05/202207/05/2022

The AAR, Karnataka in the matter of M/s Keysight Technologies India Pvt. Ltd., [Advance Ruling No. KAR/ADRG/11 of 2022 dated…

AAR

Pre-developed and Pre-designed Computer Software can be Treated as ‘Goods’ and attracts 5% GST: AAR

byAdmin02/05/202202/05/2022

The applicant, M/s Keysight Technologies India Pvt. Ltd are engaged in the supply of scientific and technical equipment and time…

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