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;

Related Topics on GST

Place of SupplyPlace of Supply in GST – India , Place of Supply Rules GST India
GST Composition SchemeComposition Scheme under GST – Analysis
Related PersonRelated Persons GST Act 2017 of India
Import of Services GST on Import of Services in India – Tax ability Analysis
GST on Employer ServicesGST on Employer giving Services to Employees – Analysis
GST Planning TipsGST Planning Tips before GST Act of India Comes into force
GST on Advance PaymentGST on Advance Payments of Goods & Services – Analysis
GST Refund GST Refunds Process in India – Analysis after CGST & IGST Act 2017
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 :

Leave a Reply

Your email address will not be published. Required fields are marked *