AAR: Supply of pre-purchased/designed software constitutes supply of computer software, taxable as goods

AAR holds that supply of pre-purchased or pre-designed software which is not designed and developed specific to any customer and sold without customization qualifies as “supply of goods”, covered under HSN 8523; Notes that applicant purchases off-the-shelf software which are not developed for any particular client and sells the same to all clients and software is made available through use of encryption keys and hence, satisfies all conditions to cover them under the defi...