OIDAR

IT ITES

Reading Time: 10 minutesTreatment of Information Technology Information Technology enabled Services IT ITES under GST Question 1: Whether software is regarded as goods or services in GST? Answer: In terms of Schedule II of the CGST Act 2017, development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software and temporary transfer or permitting the use or
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