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GST Software Industry - Suggestive representations of ICAI in relation to GST to the Government

In order to provide appropriate tax environment under new GST law, ICAI on behalf of the Software Industry would like to propose the following suggestions to be considered at the time of drafting / enacting the law:

Specific suggestions

Clarity on goods or service: Having regard to present provisions of Indirect Tax laws, it is not quite clear whether supply of software constitutes goods or service. Therefore care should be taken at drafting stage that there is no ambiguity and there is clear demarcation between Goods and Services.

We suggest that only packaged softwares (off the shelf) which are sold in form of CD’s, licenses should be considered as goods. Further supply of Customized software should be considered as Service and not as goods. Software downloaded through internet should be regarded as service.

Normally it is understood that the rate of GST on goods and services are likely to remain same. However, place of supply rules may be different for Goods as well as Services. Therefore the clear distinction in the law itself is imperative.

Place of supply rules: A clear and unambiguous set of supply rules is the need of the hour in relation to transaction like E-Commerce, IT and IT enabled services. Because of its peculiar nature, the transactions of E-Commerce require special attention in the case of destination based tax.


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