Duty Structure
Basic customs duty for all software is Nil. However, additional duty of customs, equivalent to excise duty is leviable @ 8%. Further, SAD @ 4% and Education Cess @ 2% is also leviable. Exemption Notification No. 6/2006 dated 1 March 2006 exempts customized software i.e. software developed for a specific customer or user, from excise duty. Therefore import of customized software is fully exempted whereas import of packaged or canned software is dutiable @ Nil Basic+8% CVD+4% SAD+2% Cess.
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dear sir
1)I have purchased a Imported software as a packaged for trading so as per your view its dutiable : Basic Custom duty- Nil + 8% CVD + 4% SAD + 2% cess.
2) As above software i will sell to customers, than which duty i will received back ( i.e refunds). after sell
e.g Imported a Packaged software at Rs. 1000 ( its cost of Software and not including any duty).
so specified which types of duty will charged.
and Sell to customers @ 1000 then paid duty whether refund or not.
Thank You
Chirag Prajapati
9712858451
Ahmedabad
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