https://www.taxtmi.com/circulars?id=62956 Where software and chip-design is the principal element and testing on sample prototype hardware or test-kits provided by the recipient is ancillary, the engagement is a composite supply and the place of supply of the software/design is the location of the service recipient under Section 13(2) of the IGST Act; the provision on goods made physically available by the recipient does not apply separately to the ancillary testing in such cases. en-us Thu, 17 Oct 2019 00:00:00 +0530 Fri, 25 Oct 2019 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62956 Where software and chip-design is the principal element and testing on sample prototype hardware or test-kits provided by the recipient is ancillary, the engagement is a composite supply and the place of supply of the software/design is the location of the service recipient under Section 13(2) of the IGST Act; the provision on goods made physically available by the recipient does not apply separately to the ancillary testing in such cases. Circulars GST - States Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62956