May 07, 2024
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Whether supply of software would be treated as supply of goods or supply of services under GST law ?

Development, design, programming, customization, adaptation, upgradation, enhancement, implementation of information technology software shall be treated as supply of services as listed in Sl. No. 5 (2)(d) of Schedule –II of the GST law.


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supply-of-goodscustomizationschedule--iidesignadaptationsupply-of-servicesgst-lawprogramming