SPSS South Asia Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- March 24, 2021
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Mashhood Farooqui
Subject
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…
Judgement
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…