https://www.taxtmi.com/circulars?id=67530 Where testing on recipient provided prototype hardware is ancillary to the principal software and integrated circuit design service in a composite supply, the place of supply is the location of the service recipient; the separate place of supply provision for goods physically made available by the recipient does not apply to determine the place for such ancillary testing. en-us Fri, 27 Dec 2019 00:00:00 +0530 Mon, 17 Jun 2024 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67530 Where testing on recipient provided prototype hardware is ancillary to the principal software and integrated circuit design service in a composite supply, the place of supply is the location of the service recipient; the separate place of supply provision for goods physically made available by the recipient does not apply to determine the place for such ancillary testing. Circulars GST - States Fri, 27 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67530