Customised Software developed for specific users are "goods" for purpose of tax levy: Kerala High Court

"Whether the software is treated as customised or non-customised, it would nevertheless be categorised as 'goods' for the purposes of levy of tax,” the Court held.
Kerala High Court
Kerala High Court

The Kerala High Court recently clarified that software developed and customised for a specific user falls under the category of “goods” and not "service" for the purpose of taxation [State of Kerala v VC Vinod].

Loading content, please wait...
Bar and Bench - Indian Legal news