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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Place of supply: software and chip design tested on recipient provided prototype hardware is where the service recipient is located.</h1> When testing on recipient provided prototype hardware is an ancillary activity to a composite supply of software and chip design, the place of supply for the composite service is the location of the service recipient; the separate rule for goods made physically available by the recipient does not apply independently to determine place of supply for such ancillary testing.

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