The AAR, Karnataka in the matter of M/s Keysight Technologies India Pvt. Ltd., [Advance Ruling No. KAR/ADRG/11 of 2022 dated April 21, 2022] held that, supply of license of pre-developed or pre-designed software by assessee amounts to supply of goods and said supply is covered under tariff heading 8523 80 20. Such supply of computer software to a public funded research institution are covered under Serial No. 1 of Notification No.45/ 2017-Central Tax (Rate) dated November 14, 2017 (NN. 45/2017-CT(R))