TaxTMI 
TaxTMI 
Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
X X X X Extracts X X X X
X X X X Extracts X X X X
....9-GST Dated Dispur the 14th October, 2019. Subject: Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. No. CT/GST-15/Pt-I/2017/180.- Various representations have been received from trade and industry seeking clarification on determination of place of supply in case of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....arious IP blocks to develop the software and the silicon or hardware design. These designs are communicated abroad (in industry standard electronic formats) either to the customer or (on behest of the customer) a manufacturing facility for the manufacture of hardware based on such designs. 2.1 In addition, the software developed is also integrated upon or customized to this hardware. On some oc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....x, in exercise of its powers conferred under section 168 of the Assam Goods and Services Tax Act, 2017 (hereinafter referred to as the "Assam GST Act"), clarifies the same as below. 4. In contracts where service provider is involved in a composite supply of software development and design for integrated circuits electronically, testing of software on sample prototype hardware is often an ancill....
X X X X Extracts X X X X
X X X X Extracts X X X X
..../ test kits in a composite supply, where such testing is an ancillary supply, is the location of the service recipient as per Section 13(2) of the IGST Act. Provisions of Section 13(3)(a) of IGST Act do not apply separately for determining the place of supply for ancillary supply in such cases. 5. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the....