For buyers contracting authority
Choose 72243000 when the contract's main output is software that someone writes to your specification: a new application, a portal, an upgrade coded against a named language or platform, or capacity to do programming work on call. If the deliverable is running code, this is the code.
The boundary that trips authorities is Contract systems analysis and programming services (72245000): pick 72243000 for the programming itself, and reserve 72245000 for a bundled analysis-and-programming engagement contracted as a single service. The other near neighbour is Prototyping services (72244000): a prototype is an early testable version that proves an idea, while programming delivers production software meant to run in service.
Many of the awards above are framework agreements, including multi-call-off arrangements drawn down by minitender. Where one contract folds analysis, programming and later maintenance into a single bundle, set the primary CPV code by the dominant deliverable, not by the whole scope.