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Software sale and services
I have a software company and the work we do is sale of software,, maintenance of software (AMC) and Software renting as SAAS model. What kind of HSN /SAC codes are applicable. Whether a company can have more than one HSN/SAC codes for different activities
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Sale of software comes under Permanant transfer of software in IT and SAAS comes under Temporary category. To avoid confusion CBEC has put both under a single HSN Code 9973 Chapter Heading with GST rate of 18%. Have a look below
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