Sale of software on CDs
Taxes on sale of branded and custom-made software on CDs
Taxes on sale of branded software
Excise and customs duty notifications: Government issued notifications no. 2/2009-CE and no. 80/2009-Customs for providing exemption to packaged software from levy of excise duty and CVD respectively, subject to certain conditions. One of the conditions was that the assessee must be registered to pay service tax.
Service Tax notifications: On February 27, 2010, the Government issued Notification no. 2/2010- ST and Notification no. 17/2010- ST which provided exemption from service tax to canned or packaged software subject to certain conditions, including payment of applicable excise or customs duty.