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Purchase and manufacture of software

Taxes payable when branded software is imported
In relation to branded software there is no basic customs duty but another duty known as additional countervailing duty (CVD) (which has been explained in the chapter on customs law in this module).

Tax payable when branded software is domestically manufacture
Excise duty is levied as per a Central Government notification no. 49/2006 – CE on the manufacture of Information technology software.

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