Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 27th February, 2010
Notification No.17/2010 – Central Excise
Seeks to exempt packaged & canned soft ware from excise duties.
G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section
5A of the Central Excise Act, 1944 (1 of 1944) and in supersession of the
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 22/2009-Central Excise, dated the 7th July, 2009, published in
the Gazette of India, Extraordinary vide number G.S.R. 480(E) dated the 7th
July, 2009, except as respects things done or omitted to be done before such
supersession, the Central Government, on being satisfied that it is necessary
in the public interest so to do, hereby exempts packaged software or canned
software, falling under Chapter 85 of the First Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986), from so mu ch of the duty of excise leviable
thereon as is equivalent to the excise duty payable on the portion of the value
determined under section 4 of the said Central Excise Act, which represents the
consideration paid or payable for transfer of the right to use such goods:
Provided that the person providing the right to use shall make a declaration
regarding consideration paid or payable in respect of such transfer to the
Deputy Commissioner of Central Excise or the Assistant Commissioner of Central
Excise, as the case may be:
Provided further that the person providing the right to use shall e registered
under section 69 of the Finance Act, 1994 (32 of 1994) read with rule 4 of the
Service Tax Rules, 1994.
Explanation. - For the purposes of this notification, “packaged software or
canned software” means software developed to meet the needs of variety of users,
and which is intended for sale or capable of being sold off the shelf.
[F. No. 334/1/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India