SPSS South Asia Private Limited ., In re
Date: March 24, 2021
Subject Matter
Pre-designed software made available through the use of encryption keys is ‘goods’ and classifiable under HSN 8523
Summary
1. The software supplied by the applicant is a pre-developed or pre-designed software and made available through the use of encryption keys and hence it satisfies all the conditions that are required to be satisfied to cover them under the definition…
M/S. SPSS South Asia Private Limited, #2353/1-4, ‘Dolphin’, 4th Floor, Hennur Main Road, Opp. Harmony Apartments, Kacharakanahalli, Bangalore-560043 having GSTIN number 29AADCS8134M1ZT, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the…