Keysight Technologies India Pvt. Ltd ., In re
Date: April 21, 2022
Subject Matter
Software licenses qualify to be treated as Computer Software resulting in supply of goods classifiable under HSN '8523 80 20'
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. Keysight Technologies India Pvt. Ltd., The Millenia’, II Floor, Tower # 1 & 2, Murphy Road, Ulsoor, Bengaluru-560 048, having GSTIN number 29AAFCK4584R1ZO, 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 fee of Rs.5,000/- each under th…