Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry - reg.

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....APAR BHAWAN, I.P ESTATE, NEW DELHI -110002 No. F.3 (4)/Policy-GST/2019/573-71 Dated: 10/6/2020 CIRCULAR NO. 06/2019-GST (Ref. Circular No. 118/37/2019-GST of Central Tax) Subject: Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry - reg. Various representations....

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....ayouts that can be combined to form newer designs). Based 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 desig....

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....ed. In order to ensure uniformity in the implementation of the provisions of the law, the Commissioner, in exercise of its powers conferred by sub-section (1) of section 168 of the Delhi Goods & Services Tax Act, 2017 (hereinafter referred to as "the DGST Act") clarifies the same as below. 4. In contracts where service provider is involved in a composite supply of software development and desig....