Page 166 - GSTL_21st May 2020_Vol 36_Part 3

412 GST LAW TIMES [ Vol. 36
tions as specified in Column (4) of the said Notifications are satisfied. [paras
8.2, 9.2, 10]
Ruling in favour of asseesee
CASE CITED
Tata Consultancy Services v. State of Andhra Pradesh
— 2004 (178) E.L.T. 22 (S.C.) — Relied on .................................................................................... [Para 6]
REPRESENTED BY : S/Shri B.S. Janapati, Consultant and Mahadevan
V.S., CEO, for the Assessee.
[Order]. - M/s. Solize India Technologies Private Limited, Gayathri Lake
Front, Survy No, 188, Ring Road, Hebbal, Bengaluru 560024 (hereinafter referred
to “the applicant”) and having a GSTIN 29AAACC7355D1ZQ, has filed an appli-
cation for Advance Ruling under Section 97 of the CGST Act, 2017 read with
Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with
Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.
5,000/- each under the CGST Act and the KGST Act.
2. The applicant is a private limited company registered under the pro-
visions of the Goods and Services [Tax] Act, 2017. The applicant states that he is
engaged in the business of supplying software.
3. The applicant has sought advance ruling in respect of the following
questions :
(1) Whether software supplied by the applicant qualifies to be treated
as Computer software resulting in Supply of goods?
(2) Whether the benefits of Notifications No. 45/2017-Central Tax
(Rate) and 47/2017-Integrated Tax (Rate) dated 14-11-17 are appli-
cable to the supplies made to the institutions given in the notifica-
tion?
4. The applicant furnishes some facts relevant to the stated activity.
(a) The applicant states that he is engaged in purchase of software from
their principal partner and supply the same to their customers. The
conditions of agreement between principal partner, applicant and
customers inter alia include that the applicant and customers shall
not :-
• Decomile, disassemble or otherwise to derive the source code
for the Software
• Modify, alter, adapt, translate and create derivative works
from the software
• Remove, alter or obsure any proprietary noties, labels, or
marks from the Software
• Copy or reproduce the Software in whole or in part, except as
may be required for installation into the computer memory
for the purpose of executing the Software for licensed use.
(b) The applicant states that the principal partner delivers the Software
to the customer directly by providing the License Keys to download
on line and to run the Software.
(c) The Software supplied by the applicant is generally used by the cus-
tomer for designing/validating/manufacturing the parts/systems
in industries like Automotive, Defence, OEM Tier 1 supplier, Aero-
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