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    <title>Regarding clarification concerning the determination of the &#039;Place of Supply&#039; in respect of software/design services related to the Electronics, Semiconductor, and Design Manufacturing Industries</title>
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    <description>Clarification is issued on the determination of the place of supply for software and design services connected with the Electronics, Semiconductor and Design Manufacturing industries. The communication forwards the relevant central GST circular for information and compliance by subordinate officers, so that the guidance on place-of-supply treatment for these sector-specific services is brought to the notice of field officers and implemented accordingly.</description>
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