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        GST - States

        Clarification regarding determination of place of supply in cases related to Electronic Semi-Conductor Industry (ESDM), driver and design manufacturing, and design/software services

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        Place of supply clarification for ESDM and design software services is circulated for field compliance. Clarification was issued on the determination of place of supply for cases relating to the Electronic Semi-Conductor Industry (ESDM), driver and design manufacturing, and design/software services. The communication forwards the CBIC circular dated 11.10.2019 to field officers for information and compliance, and directs that the clarification be brought to the notice of subordinate officers and implemented accordingly.
                        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.

                              Place of supply clarification for ESDM and design software services is circulated for field compliance.

                              Clarification was issued on the determination of place of supply for cases relating to the Electronic Semi-Conductor Industry (ESDM), driver and design manufacturing, and design/software services. The communication forwards the CBIC circular dated 11.10.2019 to field officers for information and compliance, and directs that the clarification be brought to the notice of subordinate officers and implemented accordingly.


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