Software - which chapter in CETA, 1985 defines " software" as goods? or whether software is subjected to excise duty because of the definition of the word " Manufacture"?
Vijay Chitte
(Service)
(173 Points)
Replied 06 June 2008
Dear Friend,
Judgement of the Supreme Court in the case of "Tata Consultancy Services" vs. "State of Andhra Pradesh" in this judgement has been declared that : In case of branded software ( canned software) sold off the shelf the software is transferred in a media and is sold as such and the Supreme court has catergocally decided that such cases full withi the defination of goods. In the case of Unbranded / customized software the supplier develops the programmes and generally transfers the programme in media and thereafter it is taken in the cutmer's premises and loaded in their system. Thus, in this cas also the software is incorporated in a media for use. Supreme court has held that computer sofware in a media is goods.
Regards
Vijay Chitte
(M) 9913010954
Ramya
(cafinal student)
(107 Points)
Replied 06 June 2008
Hi Vijay,
Thanx for the clear explanation .
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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