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of <h1>Sikkim Clarifies Place of Supply for ESDM Services: Software and Design as Principal, Hardware Testing Ancillary, Per IGST Act Sec 13(2.</h1> The circular issued by the Government of Sikkim clarifies the determination of the place of supply for software and design services in the Electronics Semiconductor and Design Manufacturing (ESDM) industry. It addresses queries regarding whether the provision of hardware prototypes for testing affects the characterization of these services as performance-based. The circular states that when software development and design are the principal services, and testing on prototype hardware is ancillary, the entire activity is considered a composite supply. The place of supply is determined by the location of the service recipient, not the location of the hardware testing, as per Section 13(2) of the IGST Act.
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