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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