SST for IT Services

15. ITS is not subject to service tax which includes:

(vii) Retailer and distributer of software

Example 2
Company A provides a license of an anti-virus software to
Company B (the anti-virus software is belong to an oversea
provider). Company A is considered as a retailer by providing the
software to Company B but not develop the software.

Thus, it is not subject to service tax.

Guide on Information Technology Services from MySST portal 9th September 2018