Place of supply clarification guides software and design services for the ESDM industry under uniform GST administration. Uniform implementation of the place of supply rules for software and design services related to the Electronics Semi-conductor and Design Manufacturing (ESDM) industry is directed by adopting the clarification issued by the Department of Revenue, Central Board of Indirect Taxes and Customs. The instruction is issued under the power of section 168 of the Tripura State Goods and Services Tax Act, 2017, so that field formations apply the same interpretation across offices.