https://www.taxtmi.com/circulars?id=63102 Where software and integrated circuit design services form a composite supply with chip design/software development as the principal supply and testing on recipient provided prototype hardware as an ancillary activity, the place of supply is the location of the service recipient; testing on prototype hardware does not convert the ancillary activity into a separate supply and separate place of supply rules for ancillary supplies do not apply. en-us Mon, 14 Oct 2019 00:00:00 +0530 Thu, 07 Nov 2019 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63102 Where software and integrated circuit design services form a composite supply with chip design/software development as the principal supply and testing on recipient provided prototype hardware as an ancillary activity, the place of supply is the location of the service recipient; testing on prototype hardware does not convert the ancillary activity into a separate supply and separate place of supply rules for ancillary supplies do not apply. Circulars GST - States Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63102