https://www.taxtmi.com/circulars?id=71262 Place of supply for composite software development and integrated-circuit design services supplied to a recipient in non-taxable territory is the recipient's location where prototype hardware testing is ancillary. Testing and validation using hardware samples or test kits, when undertaken to improve quality or confirm that the developed software or design is error-free, forms part of the composite supply and cannot be artificially separated. The performance-based rule for services involving goods physically made available by the recipient does not separately govern such ancillary testing. en-us Wed, 10 Jun 2020 00:00:00 +0530 Fri, 11 Sep 2026 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71262 Place of supply for composite software development and integrated-circuit design services supplied to a recipient in non-taxable territory is the recipient's location where prototype hardware testing is ancillary. Testing and validation using hardware samples or test kits, when undertaken to improve quality or confirm that the developed software or design is error-free, forms part of the composite supply and cannot be artificially separated. The performance-based rule for services involving goods physically made available by the recipient does not separately govern such ancillary testing. Circulars GST - States Wed, 10 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71262