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of <h1>Clarification on Place of Supply for ESDM Software Services: Section 13(2) IGST Act Applies, Ancillary Testing Excluded.</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 a service provider in a taxable territory 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 applies when testing is ancillary to the principal service of software development and design. Section 13(2) of the IGST Act governs the place of supply, and Section 13(3)(a) does not apply separately for ancillary services.
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