Tax treatment of development & maintenance of software under GST

By | May 8, 2017
(Last Updated On: May 8, 2017)

Tax treatment of development & maintenance of software under GST

Development, maintenance or any other aspect of software has been specifically provided to be a case of supply of services under the CGST Act 2017. The entry in this regard has been provided in clause 5(d) of schedule II of CGST Act 2017 :

(d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;

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Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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