https://www.taxtmi.com/circulars?id=62776 Where testing of software/design on prototype hardware supplied by the recipient is ancillary to a composite supply of chip design/software development, the activity is an ancillary part of a single supply and the place of supply is the location of the service recipient under the IGST place-of-supply rule. The rule concerning goods made physically available by the recipient does not separately determine place of supply for such ancillary testing; the contractual facts must be examined without artificially separating the composite supply. en-us Fri, 11 Oct 2019 00:00:00 +0530 Sat, 12 Oct 2019 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62776 Where testing of software/design on prototype hardware supplied by the recipient is ancillary to a composite supply of chip design/software development, the activity is an ancillary part of a single supply and the place of supply is the location of the service recipient under the IGST place-of-supply rule. The rule concerning goods made physically available by the recipient does not separately determine place of supply for such ancillary testing; the contractual facts must be examined without artificially separating the composite supply. Circulars GST Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62776