Place of supply: composite software/design services with ancillary hardware testing are located at the service recipient's location. Where software or integrated circuit design services include testing on prototype hardware provided by the recipient and that testing is ancillary to the principal software/design development, the entire engagement is a composite supply and the place of supply is the location of the service recipient under the IGST framework; separate place-of-supply rules for performance-based supplies do not apply to the ancillary testing component.