Development of software is service :
Development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software is ‘supply of service’ – para 5(d) of Schedule II of CGST Act.
Software is the set of instructions that allows physical hardware to function and perform computations in a particular manner, be in word processor, web browser or the computer’s operating system. These expressions are in contrast with the hardware which are the physical components of a computer system – LML Ltd. v. CC (2010) 258 ELT 321 (SC).