Software HSN Code

The HSN (Harmonized System Nomenclature) code for software varies depending on whether it is packaged software or customized software:

Packaged Software (Off-the-shelf software):

HSN Code 8523: This code covers "Software on any media (CDs, DVDs, etc.)" such as operating systems, productivity software, and other commercially available software products provided on physical media.

Customized Software (Tailor-made software):

HSN Code 9983: This code is for "Information Technology (IT) services including software development, implementation, and support services."

Within this category:

998314: Licensing services for the right to use computer software and databases.

998316: Software development and implementation services including writing of programs, modification of existing programs, and other software services.

These codes are used for the classification of software for GST, import/export, and other regulatory purposes.