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HSN code

Nandini Mantri (Student CA FINAL) (35 Points)

16 October 2018

Is development of software and selling that in a prepacked software form a sale of goods or provision of services? and may I know the HSN code suitable for it ?

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vamsi krishna (Article Assistant) (268 Points)
Replied 16 October 2018

Dear Querist,

as per para 5(c) & (d) Schedule II of CGST act 2017, development of software is should be treated as supply of service.
relevent SAC - 998314

Thanks
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