Is cinema software? Bombay HC rejects GST officials’ case

Download a copy of the order here: [ pdf ] When a movie is transferred through software or an application, can the mode of delivery change the status of a film copyright licence into a Software-as-a-Service licence for tax classification purposes? The Bombay High Court examined this argument while hearing petitions filed by Karan Johar-co-owned Dharma Productions against Maharashtra state GST orders dated April 5 and 6, 2021. After hearing the arguments, the court quashed the GST orders and rule