Computer Software Supplied To Public Funded Research Institutions Attracts 5% GST: Karnataka AAR

The  Karnataka Authority of Advance Ruling (AAR) , consisting of members  Dr. M.P.Ravi Prasad  and  T.Kiran Reddy,  has ruled that 5% GST is payable on computer software supplied to public-funded research institutions. The Applicant, Keysight Technologies India Pvt. Ltd., is in the business of supplying scientific and technical equipment and time-based and perpetual softwa…