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of <h1>Place of Supply for ESDM Software Services: Location of Recipient, Testing is Ancillary, Section 13(3)(a) IGST Act Clarified.</h1> The circular addresses the determination of the place of supply for software and design services in the Electronics Semiconductor and Design Manufacturing (ESDM) industry. It clarifies that when an Indian service provider supplies software/design services to a recipient in a non-taxable territory, using sample hardware kits for testing, the place of supply is the location of the service recipient. This is considered a composite supply where testing is ancillary to the principal supply of software development and design. The provisions of Section 13(3)(a) of the IGST Act do not apply separately to the ancillary supply in such cases.
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