AVEVA Software Private Limited ., In re
Date: June 19, 2023
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Subject Matter
GST is applicable on the sub-licensing of software and the market support fees
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…
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…