Place of supply: composite software and chip-design with ancillary testing is located at the service recipient's location under IGST rules. Where software and chip-design is the principal element and testing on sample prototype hardware or test-kits provided by the recipient is ancillary, the engagement is a composite supply and the place of supply of the software/design is the location of the service recipient under Section 13(2) of the IGST Act; the provision on goods made physically available by the recipient does not apply separately to the ancillary testing in such cases.