https://www.taxtmi.com/circulars?id=71715 Place of supply for composite software development and integrated-circuit design supplied to a recipient in non-taxable territory follows the recipient's location where prototype-hardware testing is ancillary. Testing undertaken only to validate or improve the software or design does not separately constitute a performance-based service concerning goods physically made available by the recipient. The contractual supply must be assessed as a whole, according to its nature. en-us Fri, 20 Dec 2019 00:00:00 +0530 Sat, 24 Oct 2026 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71715 Place of supply for composite software development and integrated-circuit design supplied to a recipient in non-taxable territory follows the recipient's location where prototype-hardware testing is ancillary. Testing undertaken only to validate or improve the software or design does not separately constitute a performance-based service concerning goods physically made available by the recipient. The contractual supply must be assessed as a whole, according to its nature. Circulars GST - States Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71715