TMI BlogExport of ServiceX X X X Extracts X X X X X X X X Extracts X X X X ..... Export of Service X X X X Extracts X X X X X X X X Extracts X X X X ..... software to PQR(U.K.) but the same will be delivered and used by ABC(India). PQR and ABC are related. Is XYZ liable to pay GST on the sale of software? Reply By Ganeshan Kalyani: The Reply: What i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s your view Sir ? Reply By KASTURI SETHI: The Reply: It is taxable. The place of supply is within India as per Section 10 (1)(C) of IGST Act, 2017. SECTION 10. Place of supply of goods other t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han supply of goods imported into, or exported from India. - (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under, - (c) whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient; Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By Kaustubh Karandikar: The Reply: My view is, If the software is delivered to ABC in India in physical form, then XYZ will be required to pay otherwise NO. Reply By Ganeshan Kalyani: The Reply: T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he transaction is taxable. X X X X Extracts X X X X X X X X Extracts X X X X
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