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of <h1>Place of Supply for Software Services in ESDM Industry Clarified; Recipient's Location is Key.</h1> The circular clarifies the determination of the place of supply for software and design services in the Electronics Semiconductor and Design Manufacturing (ESDM) industry. When a supplier in a taxable territory provides such services to a recipient in a non-taxable territory using sample hardware kits, the place of supply is the recipient's location. The circular emphasizes that software development and design, including testing on prototype hardware, should be treated as a composite supply, with the principal supply being software development. The provisions of Section 13(3)(a) of the IGST Act do not apply separately to ancillary supplies in these cases.
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