Case LawAdvance Ruling No. 24/ARA/2023
AVEVA Software Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- June 19, 2023
- Type:
- Advance Ruling
Subject
GST is applicable on the sub-licensing of software and the market support fees
Valuation
Summary
The ruling involves an applicant seeking an advance ruling on various questions related to the applicability of GST. The questions include whether GST is applicable on sub-licensing of software, whether GST is applicable on market support fees receiv…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. AVEVA Software Private Limited, Smart work coworking spaces Pvt Ltd, Block 3, A3 and A4, North Phase, Guindy Industrial Estate, Guindy, Chennai, Tamilnadu-600032 (hereinafter called the Applicant) are registered under GST with GSTIN33AAHCS3154M1Z6. The applicant has sought Advance Ruling on the following questions:- 1. Whether…