Clarification regarding determination of place of supply in case of software/design services related to Electronics Semiconductor and Design Manufacturing (ESDM) industry

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.... Present: Sri. Peeyush Kumar, I.A.S. Circular No. 118/37/2019 (Central) 39/2019(State) CCTs Ref. No. CCW/GST/74/2015 Date: 22-10-2019 Sub: - Clarification regarding determination of place of supply in case of software/design services related to Electronics Semiconductor and Design Manufacturing (ESDM) industry - Reg. Various representations have been received from trade and industry seeking c....

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....ased on these, the Indian company digitally integrates the various 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. In addition, the software developed is also int....

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....ovisions of the law, the Chief Commissioner, in exercise of his powers conferred by sub-section (1) of section 168 of the Andhra Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as "the APGST 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 o....