- CESTAT ruled that software delivered electronically is not subject to customs duty.
- Electronic transmission does not count as importing goods under the Customs Act.
- HCL Technologies’ software delivery was primarily through electronic download.
- The tribunal agreed that customs duty applies only to tangible goods.
- The appeal was decided in favor of HCL Technologies.
Source: taxscan.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "India"
- Government Scrutinizes E-commerce for Ignoring CST Rate Cuts, Investigates 3,000 Consumer Complaints
- Industry Body Urges Government for Relief Measures for Small Chemists During GST 2.0 Transition
- India’s GST 2.0 Sparks Concerns in Nepal Over Smuggling and Trade Deficit
- India Recognizes Intermediary Services as Exports Under GST, Aligning with Global Practices
- FISME Urges Automatic GST Refunds, Proposes 8% Concessional Rates to Support MSMEs
