What to consider on custom made software, (supply of service or supply of goods)?

Hello Sir, As per Clause 5 of Schedule 2 section 7 of CGST ACT Tailor made Software will be considered as the supply of Service or Supply of Goods?? Plz ans with Example and Supporting Section or explanation

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I think the software made as per customer specification and his requirement for a specific client is a service but if it is made for selling to others also then it is a product.

Answered on June 6, 2017.
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Gen GST