GST APPLICABLE OR NOT ON COMPUTER SOFTWARE SUPPLIED TO PUBLIC FUNDED RESEARCH INSTITUTIONS (GST AAR KARNATAKA)

GST APPLICABLE OR NOT ON COMPUTER SOFTWARE SUPPLIED TO PUBLIC FUNDED RESEARCH INSTITUTIONS (GST AAR KARNATAKA)

KARNATAKA AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Case Name: Keysight Technologies India Pvt. Ltd. (GST AAR Karnataka)

Advance Ruling No.   KAR ADRG 11/2022

Date of Judgement/Order: 21th April 2022

The Notification No.45/2017-Central Tax (Rate) dated 14.11.2017 and Notification No.45/2017-Central Tax (Rate) dated 14.11.2017 stipulates the rate of CGST / IGST @ 5%, if the goods of computer software is supplied to public funded research institutions subject to fulfillment of the conditions prescribed under column 4 of the said notification. In the instant case the applicant is supplying computer software to a public funded research institution, under the administrative control of DRDO, Government of India. Further the said institute has also furnished a certificate as required to fulfill the required condition.

RULING

1. The software supplied by the applicant qualifies to be treated as Computer Software resulting in supply of goods and are therefore be classified under Chapter Heading 8523 80 20.
2. The benefits of Notifications No. 45/2017-Central Tax (Rate), Notification (45/2017), No.FD48 CSL 2017, Bengaluru and Notification No. 47/2017-IGST (Rate) all dated 14.11.2017 are applicable to the computer software supplied by the Applicant to the institutions given in the notification, subject to fulfillment of the conditions of the notification, in each case.