Place of Supply: for composite software/design services with ancillary hardware testing, supply is at recipient's location under IGST rules. Where software and integrated circuit design services include testing on sample prototype hardware provided by the recipient and such testing is ancillary to the principal design/development activity, the contract is a composite supply and the place of supply is the location of the service recipient under the IGST recipient location rule; the provision treating goods made physically available by the recipient does not apply separately to the ancillary testing.