Place of supply: testing on client provided prototype is ancillary so supply location is recipient's location. Where testing of software on prototype hardware supplied by the recipient is ancillary to a principal composite supply of software or chip design, the entire activity is to be treated as one supply and the place of supply is the location of the service recipient under the IGST place of supply rule; provisions regarding goods made physically available by the recipient do not independently change the place of supply for the ancillary component.