The Authority of Advance Rulings, Karnataka ruled that the sale of software that is not created for a specific client and does not have feature of customization will be sold & categorized as “Supply of Goods 
Get to know GST provisions and rules on the free supply of goods. Also, we have included rules regarding ITC reversal on free supplies of goods and services. Read more” and the “Supply of Computer Goods”.
M/s Solize India Technologies Private Limited, the applicant, deals in the purchase of software from the partner and sells them to the clients. The applicant sought the rulings of the Karnataka AAR, on the issue of considering the sale of software as “Supply of Goods” or “Supply of Services”. The applicant wanted to seek the ruling as to whether the norms under Notification dated November 14, 2017, which consists of the norms related to the sale to the institutions listed under the same.
The table of AAR (Authority for Advance Rulings 
Get to know about AAR (Authority for Advance Rulings) under GST India along with its mechanism. Also, we have described its objectives, powers, orders. Read More consisting of two members, Dr. M.P. Ravi Prasad and Mashood Ur Rehman Farooqui, ruled that the sale of software that is not created for a specific client and does not have the feature of customization will be sold and categorized as “Supply of Goods” and the “Supply of Computer Goods”.
The AAR said, “The benefits of a notification dated November 14, 2017, are applicable to the supplies made if the same are made to recipients if they are covered under column (2) and if the condition as specified in Column (4) of the notification”. Download and view the official order no. 25/2020 by the Karnataka Authority of Advance Ruling
