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of <h1>Himachal Pradesh clarifies place of supply for ESDM software services; Section 13(2) IGST Act applies to composite supply.</h1> The circular from the Himachal Pradesh Excise and Taxation Department 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 software development and design services are provided by a supplier in a taxable territory to a recipient in a non-taxable territory, using sample prototype hardware for testing, the entire activity should be treated as a composite supply. The place of supply is determined as the location of the service recipient under Section 13(2) of the IGST Act, and ancillary activities like testing do not alter this determination. This clarification is effective from October 11, 2019.
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