Place of Supply: recipient location for composite software/design services when hardware testing is ancillary, under IGST rules. Where an Indian supplier provides software and chip design services as a composite supply and tests the work on prototype hardware supplied by the recipient, the testing is an ancillary activity and the principal supply is the software/design. The entire contract is a single supply and the place of supply is the location of the service recipient; separate place of supply rules for ancillary components do not apply to such testing.