https://www.taxtmi.com/circulars?id=63166 Where software and integrated circuit design services include testing on sample prototype hardware provided by the recipient and such testing is ancillary to the principal design/development activity, the contract is a composite supply and the place of supply is the location of the service recipient under the IGST recipient location rule; the provision treating goods made physically available by the recipient does not apply separately to the ancillary testing. en-us Thu, 17 Oct 2019 00:00:00 +0530 Wed, 13 Nov 2019 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63166 Where software and integrated circuit design services include testing on sample prototype hardware provided by the recipient and such testing is ancillary to the principal design/development activity, the contract is a composite supply and the place of supply is the location of the service recipient under the IGST recipient location rule; the provision treating goods made physically available by the recipient does not apply separately to the ancillary testing. Circulars GST - States Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63166